72
Estate Agents Authority Annual Report 2014/15
To remind licensees to take note of the changes
brought by the Stamp Duty (Amendment) (No. 2)
Ordinance 2014 (“SDAO2”) which amended the SDO to
provide for payment of the ad valorem duty (“AVD”) at
higher rates on both residential and non-residential
properties acquired on or after 23 February 2013, a
practice circular on “Adjustments to Ad Valorem Stamp
Duty” was issued to remind licensees to take note of
the changes brought by the SDAO2 regarding the
increase of the AVD when handling the sale and
purchase of properties.
In addition, with the launch of the mobile version of the
Integrated Registration Information System (“IRIS”)
Online Services by the Land Registry, a practice
circular setting out matters that licensees should pay
attention to if they choose to use the mobile version of
the IRIS Online Services to conduct land searches was
issued.
To remind licensed estate agents that they are obliged
to exercise effective control of their businesses and to
enable them to better understand the requirements of
section 15 of the Estate Agents Practice (General
Duties and Hong Kong Residential Properties)
Regulation (“PR15”) that they are required to establish
proper procedures or systems to supervise and
manage their businesses of doing estate agency work
to ensure that their employees or persons under their
control comply with the provisions of the EAO, the EAA
issued a revised practice circular on “Duties of
Licensed Estate Agents in Ensuring Effective Control of
Estate Agency Business”. The revised practice circular
introduced more detailed and comprehensive
guidelines for the licensed estate agents to follow so as
to ensure their compliance of PR15. To enhance the
trade’s understanding and compliance of the revised
practice circular, “Questions and Answers” on pertinent
issues, samples of “Record of Pre-sale Briefing for
First Sale of Residential Properties”, “Staff Attendance
Record of Pre-sale Briefing for First Sale of Residential
Properties” and “Checklist for Licensed Estate Agents”
were provided at the EAA website for the trade’s
reference.
為提醒持牌人注意有關《
2014
年印花
稅（修訂）（第
2
號）條例》對《印花稅條
例》的修訂，以規定在
2013
年
2
月
23
日
或之後所取得的住宅和非住宅物業，
須以較高的稅率繳付從價印花稅，監
管局發出了「從價印花稅的調整」的執
業通告，提醒持牌人在處理物業交易
時，注意該條例對增加從價印花稅的
修訂。
此外，由於土地註冊處推出「綜合註
冊資訊系統」網上服務流動版，監管
局發出了執業通告，詳載持牌人使用
「綜合註冊資訊系統」網上服務流動版
進行土地查冊時應注意的事宜。
而為提醒持牌地產代理須有效控制其
業務，並加深了解《地產代理常規（一
般責任及香港住宅物業）規例》（「《常
規規例》第
15
條」）要求他們設立妥善
的程序或制度以監督和管理其地產
代理工作業務，以確保其僱員或其轄
下的人遵守《地產代理條例》的條文，
監管局發出了名為「持牌地產代理有
效地控制其地產代理業務的責任」的
新修訂執業通告。該修訂的執業通告
為持牌地產代理提供更詳盡的指引，
確保他們遵守《常規規例》第
15
條。
此外，為提升業界對此執業通告的了
解並協助他們遵循有關規定，相關的
「問與答」、「一手住宅發展項目銷售
前簡介會紀錄」及「一手住宅發展項目
銷售前簡介會員工出席紀錄及員工調
派名單」的範例，以及「持牌地產代理
的清單」已上載於監管局網頁，供業
界參考。
