71
地產代理監管局
2014/15
年報
維護專業水平
Upholding the Professional Standard
Ethics and Regulations
The EAA established under the Estate Agents
Ordinance (“EAO”) is empowered to, inter alia, regulate
and control the practice of estate agents and
salespersons and to take such actions as the EAA
considers appropriate or necessary to promote
integrity and competence amongst, or maintain or
enhance the status of, estate agents and salespersons.
Estate agents and salespersons must comply with the
EAO and its subsidiary legislation, including in
particular the Estate Agents Practice (General Duties
and Hong Kong Residential Properties) Regulation in
respect of Hong Kong residential properties. They
should also comply with the
Code of Ethics
and the
practice circulars issued by the EAA.
Legal Services
The EAA reviews the practices of the trade and issues
practice circulars to provide guidelines and directives
on estate agency practice from time to time, to enable
licensees to comply with their duties under the law. In
the year, four circulars were issued.
In light of the gazettal of the Stamp Duty (Amendment)
Ordinance 2014 which amended the Stamp Duty
Ordinance (“SDO”) to revise the Special Stamp Duty
(“SSD”) and to introduce a Buyer’s Stamp Duty (“BSD”)
on certain residential property transactions with effect
from 27 October 2012, the EAA issued a practice
circular reminding licensees that if it can be
ascertained that the sale and purchase of the
residential property being handled by them will be
subject to SSD or BSD, they should draw their clients’
attention to the fact before entering into any provisional
agreement for sale and purchase and advise their
clients appropriately.
操守與守則
根據《地產代理條例》成立的監管局，
獲賦予權力規管及管制地產代理及營
業員的執業，透過採取其認為適當或
需要的行動，以促使地產代理及營業
員行事持正及稱職，或維持或提高他
們的地位。
地產代理及營業員必須遵守《地產代
理條例》及其附屬法例，特別是關於
香港住宅物業的《地產代理常規（一般
責任及香港住宅物業）規例》，以及監
管局發出的《操守守則》及執業通告。
法律事務
監管局不時檢視業界的執業手法及
發出執業通告，並提供指引予業界依
循，使持牌人能夠遵從法律規定的責
任。年內，監管局共發出了四份執業
通告。
因應《
2014
年印花稅（修訂）條例》刊
憲，修訂了《印花稅條例》，調整額外
印花稅以及對若干住宅物業交易需
徵收買家印花稅，並於
2012
年
10
月
27
日起生效，監管局遂發出執業通告，
以提醒持牌人如得知他們處理的住宅
物業買賣須繳納額外印花稅或買家印
花稅的話，持牌人應在訂立任何臨時
買賣協議前提醒客戶，並作出適當建
議。
