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並前往https://www.aud.gov.hk/pdf_e/e54ch02.pdf

CHAPTER 2 Inland Revenue Department Assessment and ...

3.15 to 3.19); and. (d) adjudication of stamp duty on leases (paras. 3.20 to 3.36). Procedures for stamping leases. 3.2. A lease may be stamped ...

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