### Stamp Duty Ordinance 《印花稅條例》

18A. Fraction of $1 reckoned as $1
Where any monies payable to the Collector or the Government under this Ordinance, whether by way of stamp duty, penalty, interest or otherwise, fall to be calculated under this Ordinance, any fraction of $1 included in such monies shall be reckoned as $1.
(Added 33 of 1998 s. 5. Amended 14 of 2011 s. 5)

18B. Presentation of copies of instruments, etc.
(1) In this Ordinance, any reference to an instrument as one being or required to be presented or tendered to the Collector for stamping shall be construed as including a reference to a copy of the instrument if it is shown to the satisfaction of the Collector that it is impracticable in the circumstances of the case that the instrument be or be required to be so presented or tendered (as the case may be).
(2) Where a copy of an instrument chargeable with stamp duty is presented to the Collector for stamping pursuant to subsection (1), the Collector may, where he is required or empowered under this Ordinance to stamp the instrument or cause it to be stamped, issue a stamp certificate in respect of the instrument under Part IIA. (Amended 21 of 2003 s. 8)
(3) (Repealed 21 of 2003 s. 8)(4) In this section, a reference to a copy, in relation to an instrument, shall be construed as a reference to a copy which is shown to the satisfaction of the Collector as a true copy of the instrument.
(Added 44 of 1999 s. 16)

18C. Interpretation
In this Part, unless the context otherwise requires—
electronic record (電子紀錄) has the same meaning as in section 2(1) of the Electronic Transactions Ordinance (Cap. 553);
record (紀錄) has the same meaning as in section 2(1) of the Electronic Transactions Ordinance (Cap. 553);
send (送交) includes deliver or transmit by electronic means.

18D. Application of this Part
This Part shall apply to an instrument chargeable with stamp duty under heads 1, 2 and 4 in the First Schedule.

### Stamp Duty Ordinance 《印花稅條例》

18E. Stamping by way of stamp certificates
(1) Subject to section 5(1A), the Collector may, for the purpose of stamping any instrument to which this Part applies, issue a stamp certificate in respect of the instrument, whether or not the instrument is presented to the Collector for stamping.
(2) A stamp certificate may be issued in paper form or in the form of an electronic record.
(3) The Collector may issue a stamp certificate—
(a) to denote the payment or remission of stamp duty;
(b) to denote the payment or remission of any penalty payable under this Ordinance;
(c) to denote the payment of an adjudication fee payable under this Ordinance;
(d) to denote the fact that an instrument has been presented for adjudication;
(e) to denote that an instrument is not chargeable with stamp duty;
(f) to denote that an instrument is duly stamped; or
(g) to denote or endorse any particulars or matter which the Collector is required or empowered to denote or endorse under this Ordinance.
(4) The Collector shall keep a record of any stamp certificate issued by him and, in so far as the stamp certificate is not cancelled under section 18J, retain the record for a period of not less than 15 years after the day of issue.

18F. Application for stamping without presenting instruments
(1) A person may, in respect of an instrument to which this Part applies and being an instrument specified by the Collector, apply to the Collector for stamping the instrument without presenting it.
(2) An application under subsection (1) shall—
(a) be made in such form as may be specified by the Collector;
(b) be signed by the applicant and sent to the Collector, in such manner as the Collector may determine; and
(c) in a case where stamp duty or penalty (if any) is payable, be accompanied by payment of the stamp duty or penalty (if any).
(3) For the purposes of subsection (1), an instrument to be specified by the Collector—
(a) shall be specified by notice published in the Gazette; and
(b) may be specified by reference to a class or description of instruments.
(4) A notice under subsection (3) is subsidiary legislation.

18G. Approval of application made under section 18F
If the Collector is satisfied that—
(a) an application has been made in respect of an instrument specified under section 18F(3); and
(b) section 18F(2) has been complied with,
the Collector may approve the application for stamping made under section 18F and, in respect of the instrument, issue and send to the applicant a stamp certificate.

### Stamp Duty Ordinance 《印花稅條例》

18H. Refusal of application made under section 18F
(1) If the Collector is not satisfied that section 18G(a) or (b) has been complied with, the Collector may refuse to approve the application for stamping made under section 18F.
(2) Where the Collector refuses the application, the Collector shall notify the applicant of the decision and the reasons of refusal.
(3) Where the application is refused for failing to comply with section 18G(a), the applicant may present the instrument to the Collector for stamping under section 5(1)(a).
(4) Where the application is refused for failing to comply with section 18G(b), the applicant may, after complying with section 18G(b), make a new application to the Collector under section 18F.

18I. Power of Collector to inspect instrument or evidence
(1) Without prejudice to the generality of sections 18G and 18H, the Collector may, at any time after an application for stamping an instrument is made under section 18F, require the applicant or any other person, who possesses or controls the following instrument or evidence, to present to the Collector for inspection for the purposes of this Ordinance—
(a) the instrument; or
(b) such evidence as the Collector may deem necessary in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to stamp duty, or the amount of stamp duty chargeable on the instrument, are fully and truly set forth in the instrument.
(2) The power of the Collector under subsection (1) shall not, in the case where a stamp certificate has been issued, be exercised more than 6 years from the expiration of the time for stamping the instrument.
(3) Unless the instrument or evidence as provided under subsection (1) is presented—
(a) in the case where a stamp certificate has not been issued, the Collector may—
(i) refuse to issue a stamp certificate in respect of the instrument; or
(ii) issue a stamp certificate in respect of the instrument subject to such conditions as he sees fit; or
(b) in the case where a stamp certificate has been issued, the person who, without reasonable excuse, fails to comply with subsection (1) shall incur a penalty at level 2 which shall be recoverable by the Collector as a civil debt due to the Government.