臨時買賣合約是否需要加蓋印花(打釐印)及註冊?

搜尋各區工商舖資訊 (輸入: 地區、大廈)

這取決於雙方在何時簽訂臨時買賣合約及正式買賣合約。

住宅物業買賣而言,買方或其代表律師必須安排:

  1. 將臨時買賣合約及正式買賣合約加蓋印花(如簽訂臨時合約超過 14 天後雙方才簽訂正式合約)﹔
  2. 只須把正式買賣合約加蓋印花(如簽訂臨時合約後 14 天內便再簽訂正式合約)。

加蓋印花後,臨時買賣合約可呈交土地註冊處註冊。如果買賣雙方未能在指定日期內簽訂正式買賣合約,便必須將臨時合約註冊。在一般情況下,買方律師會安排將正式合約註冊。

非住宅物業(如商業或工業用單位)買賣而言,印花稅於簽署轉讓契時才需要支付(此契約在交樓日才簽署),所以早前所簽署的臨時及正式買賣合約均毋須加蓋印花及註冊,但有時將正式買賣合約註冊也是一種謹慎的做法。

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