Q：
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How to determine the occurrence time of stamp duty withholding obligation in security transactions?
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A：
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The day on which the securities transaction is completed.
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Q：
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In what way stamp duty is to be declared and paid?
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A：
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Stamp duty can be declared and paid on a quarterly, annually or time by time declaration basis.
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Q：
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When should taxpayers declare and pay stamp duty if quarterly or annually declaration basis is chosen?
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A：
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Stamp duty should be declared and paid within 15 days from the end of each quarter or year.
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Q：
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When should taxpayers declare and pay stamp duty if time by time declaration basis is chosen?
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A：
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Stamp duty should be declared and paid within 15 days from the date when the tax obligation arises.
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Q：
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In what way stamp duty on security transactions is to be declared and paid?
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A：
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Stamp duty on security transactions shall be paid weekly. The withholding agent of stamp duty on security transactions shall, within five days from the end of each week, declare and pay the stamp duty and the interest of bank settlement.
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FAQ
