19
地產代理監管局
2014/15
年報
行政總裁匯報
Report of the Chief Executive Officer
In relation to the adjustments to ad valorem stamp duty
(“AVD”), a Practice Circular was also issued in October
2014 to remind estate agents that they should bring to
the attention of clients before they enter into any PASP
that the sale and purchase of the property would be
subject to the AVD at a higher rate unless specifically
exempted or otherwise provided.
What is more, with a view to better facilitating the
management of estate agency companies to properly
control their business and ensure compliance of
frontline agents, in March 2015, the EAA issued a new
Practice Circular on effective control of estate agency
business, which will take effect in September 2015. It
sets out the integral parts of an effective governance
system and provides guidelines on the establishment
of proper procedures or systems to a licensed estate
agent on how to supervise and manage his business of
doing estate agency work to ensure that his employees
or persons under his control comply with the provisions
of the Estate Agents Ordinance (“EAO”).
The EAA also developed a set of relevant “Questions
and Answers” and a “checklist for Licensed Estate
Agents” which could be downloaded from the EAA
website for the trade to adopt.
就有關從價印花稅的調整，監管局亦
於
2014
年
10
月發出執業通告，提醒地
產代理，除非獲特別寬免或另有規
定，地產代理應在客戶訂立任何臨時
買賣協議前提醒客戶，有關物業買賣
須以較高稅率繳納從價印花稅。
此外，為推動地產代理公司有效地控
制其地產代理業務及確保其前線代理
守法循規，監管局於
2015
年
3
月發出
相關新執業通告，並將於
2015
年
9
月
生效。根據該通告，所有持牌地產代
理應設立妥善的程序和清晰的指引讓
員工遵循，確保其員工或在他的監控
的員工遵守《地產代理條例》的規定。
監管局也預備了一套相關的「問與答」
及「持牌地產代理的清單」並上載於監
管局網頁，供業界參考。
