繳納額外印花稅,物業印花税等

2014-08-10 10:24 pm
請問各位:我層樓律師証明信是這樣的:This is to inform that
An Assignment in respect of the above property
Has been executed on 15th August 2012 and the
new owner becomes the beneficial owner of the
Above property on 15th August 2012 accordingly.
張契:土地註册處入file 日期是October 24 2012.
請問如我在2014年8月15日後轉售該物業,
是否無須繳納額外印花稅,物業印花税等、
現請各位指導,謝謝。

回答 (1)

2014-08-13 6:11 am
✔ 最佳答案

The date of transfer of the property is on 15th August 2012. 24th October 2012 is the date of registration of the Assignment (transfer) and it does not affect the actual date of transfer of the property.

Therefore 額外印花稅 shall be paid if the property is to be sold between 15th August 2012 and 14th August 2014. However, if it is sold after 15th August 2014, there is no need to pay 額外印花稅.




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