Form IRSD106 Notification of Change in Particulars Registered

Purpose of Form IRSD106

Form IRSD106 Notification of Change in Particulars Registered is the official document used to inform the Stamp Office of the Inland Revenue Department (IRD) about a change in the details held on the stamp duty register. This form is required when a person or entity registered with the Stamp Office needs to update their particulars, such as a change of address, business name, or other registration details. The Stamp Office maintains records for stamp duty purposes, and keeping these records accurate is a legal obligation under the Stamp Duty Ordinance (Cap. 117). Failure to notify changes can result in correspondence being sent to an outdated address, which may lead to missed deadlines or penalties.

Who Must File Form IRSD106

Any person, company, or organisation that is registered with the Stamp Office for stamp duty purposes must file Form IRSD106 when their registered particulars change. This includes individuals who have applied for stamping of documents, companies that have registered charges or other instruments, and entities that hold an E-Stamp Account or have applied for stamping facilities. The obligation applies to both Hong Kong residents and non-residents who have dealings with the Stamp Office. If you have submitted a stamp duty application or hold a stamp certificate, you are likely registered and must notify any change.

Completing the Form IRSD106 Notification of Change in Particulars Registered

The form covers changes to the following particulars:

• Registered address: The physical or postal address held by the Stamp Office.
• Business name: The name under which the person or entity is registered.
• Contact details: Telephone number, fax number, or email address.
• Authorised representative: The person authorised to deal with the Stamp Office on behalf of the registered entity.
• Other registration details: Any other information recorded on the stamp duty register.

When filing, you must provide the old particulars and the new particulars so the Stamp Office can update its records accurately. The form requires the stamp duty reference number or the instrument number associated with the registration.

Stamp Office Change of Address Form

The Stamp Office change of address form is a specific use case for Form IRSD106. If you have moved your business premises or changed your correspondence address, you must file this form to ensure the Stamp Office sends all future correspondence to the correct address. This is particularly important because the Stamp Office may issue notices, assessments, or requests for additional information by post. A failure to update the address could result in missed deadlines for stamping or payment of stamp duty, which may attract penalties.

Update Stamp Office Registration Details

To update stamp office registration details, complete Form IRSD106 with the following information:

1. Your reference number: The stamp duty reference number or instrument number.
2. Old particulars: The details currently held by the Stamp Office.
3. New particulars: The updated details.
4. Date of change: The effective date of the change.
5. Signature and date: The form must be signed by the registered person or an authorised representative.

The form is available on the Inland Revenue Department website. You can download it, complete it, and submit it to the Stamp Office by post, by fax, or in person at the Stamp Office counter. The Stamp Office does not charge a fee for updating particulars, but you must provide a certified true copy of any supporting documents if required. For example, if you are changing your business name, you may need to attach a copy of the Certificate of Change of Name issued by the Companies Registry.

IRSD106 Filing Requirements

The IRSD106 filing requirements are straightforward but must be followed precisely to avoid rejection:

• Timing: The form should be filed as soon as the change occurs. There is no statutory deadline, but prompt notification is recommended to avoid complications.
• Supporting documents: If the change is evidenced by an official document (such as a Companies Registry certificate or a Business Registration Certificate), you must attach a certified true copy. The certification must be done by a solicitor, a certified public accountant, or the issuing authority.
• Signature: The form must be signed by the registered person or a person authorised in writing to act on their behalf. If signing as an authorised representative, you must attach a letter of authorisation.
• Submission method: You can submit the form by post to the Stamp Office at Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong, or by fax to 2519 3990. You can also deliver it in person during office hours.

Common Errors to Avoid

When completing Form IRSD106, watch for these common mistakes:

• Incorrect reference number: Using the wrong stamp duty reference number or instrument number will cause the update to be applied to the wrong record. Double-check the number against any previous correspondence from the Stamp Office.
• Missing supporting documents: If the change requires evidence, such as a change of company name, failing to attach a certified true copy will delay processing.
• Incomplete old particulars: The Stamp Office needs the old details to identify the correct record. If you leave this blank, the form may be returned.
• Unsigned form: The form must be signed. An unsigned form will not be processed.
• Using an outdated form version: The Stamp Office revises forms periodically. Always download the latest version from the IRD website to ensure compliance.

Where to Get Form IRSD106

Form IRSD106 is available for download from the Inland Revenue Department's forms index at https://www.ird.gov.hk/eng/paf/bus.htm. The Stamp Office does not accept electronic submission of this form; it must be submitted in paper format. If you have questions about completing the form, contact the Stamp Office enquiry hotline at 2594 3200.