| 1. | Variation of consideration prior to assignment
，向印花税署署长申请退回已付的印花税。 |
| 2. | It is the stamp record kept by the collector of stamp revenue that counts
印花税署署长所保存的印花记录才最重要。 |
| 3. | The collector may remit partly or wholly the penalty payable depending on individual circumstances of each case
印花税署署长可视乎每宗个案的个别情况，减免部分或全部罚款。 |
| 4. | You can make a written request to the collector of stamp revenue to cancel the stamp certificate and issue a new one
可书面要求印花税署署长注销印花证明书，另发新的证明书。 |
| 5. | Provided that the collector may remit partly or wholly the penalty payable depending on individual circumstances of each case
印花税署署长可视乎每宗个案的个别情况，减免全部或部分罚款。 |
| 6. | Civil proceedings by the collector to recover stamp duty or any penalty payable under the stamp duty ordinance ,
印花税署署长为追讨根据《印花税条例》须予缴付的印花税或罚款而提出的民事法律程序， |
| 7. | Stamp certificates issued by the collector of stamp revenue have the same legal status as conventional stamps on instruments
由印花税署署长发出的印花证明书与文书上的传统印花，有相同的法律效力。 |
| 8. | In a voluntary disclosure case , if the delay is not deliberate , the collector will normally adopt the following formula in calculating the reduced penalty , subject to a minimum sum of 500 : -
若属主动披露个案及并非蓄意延误，印花税署署长通常会按以下方程式计算减免后的罚款，但罚款额最少为500元： |
| 9. | Where an instrument chargeable with stamp duty is not stamped before or within the time for stamping , such instrument may be stamped by the collector upon payment of the stamp duty and a penalty
如一项须课印花税的文书没有在指定加盖印花的期限前或之内加盖印花，印花税署署长可在收到印花税款及罚款后为该文书加盖印花。 |
| 10. | " under the proposed system , the collector of stamp revenue may receive applications for stamping through electronic means and may stamp certain chargeable instruments by way of a stamp certificate
政府发言人说：在建议的系统下，印花税署署长可以经电子方式接收加盖印花的申请，并可就某些可予徵收印花税的文书，藉发出印花证明书而加盖印花。 |
