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e-Tax Guides

 

Reference
No.
Date of Publication e-Tax Guide Title
2012/SD/2 19/01/2012 Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties (Third Edition)  (322 KB) 
2012/SD/1 12/01/2012 Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties (Second Edition)  (Superseded: Refer to 2012/SD/2)
2011/SD/10 15/12/2011 Removal of Fixed and Nominal Duties (Second Edition)  (116KB) 
2011/SD/9 07/12/2011 Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties  (Superseded: Refer to 2012/SD/1)
2011/SD/8 15/09/2011 Imposition of Stamp Duty on Sellers for Sale or Disposal of Residential Property (7th Edition)  (352KB) 
2011/SD/7 17/06/2011 Imposition of Stamp Duty on Sellers for Sale or Disposal of Residential Property (6th Edition)  (Superseded: Refer to 2011/SD/8)
2011/SD/6 18/03/2011 Stamp Duties Payable by Limited Liability Partnerships and Partners Thereof (Second Edition) (247KB) 
2011/SD/5 18/02/2011 Relief for the Transfer of Assets upon Conversion of an Existing Company to a Limited Liability Partnership (LLP)  (121KB) 
2011/SD/4 18/02/2011 Relief for the Transfer of Assets upon Conversion of an Existing Firm to a Limited Liability Partnership (LLP)  (139KB) 
2011/SD/3 18/02/2011 Removal of Fixed and Nominal Duties (Superseded: Refer to 2011/SD/10 )
2011/SD/2 18/02/2011 Remission for Aborted Lease  (112KB) 
2011/SD/1 13/01/2011 Imposition of Stamp Duty on Sellers for Sale or Disposal of Residential Property (5th Edition)  (Superseded: Refer to 2011/SD/7)
2008/SD/2 22/12/2008 Stamp Duty Treatment and Stamping Procedure For Gift Cases (2nd edition)  (107KB) 
2008/SD/1 13/03/2008 Stamp Duty Treatment For Properties Acquired On An En Bloc Or Block Basis 
2007/SD/2 02/07/2007 Stamping of Lease with Variable Rent / Acceptance to Letter of Offer
(Circular)
2007/SD/1 15/02/2007 Extension of Relief Granted under Section 15(1)(b) of the Stamp Duties Act to Statutory Boards, Unlimited Companies and Limited Liability Partnerships
(Circular - Budget 2007)
2006/SD/4 22/12/2006 Clarification on Stamp Duty Treatment for HDB Residential Resale Flats
(e-Tax Guide)
2006/SD/3 15/12/2006 Withdrawal of Deferment Concession and Prescribed Form for Transitional Measures
(e-Tax Guide)
2006/SD/2 28/04/2006 Changes in Stamp Duty on Instruments Executed On or After 28 Feb 98
(Revised edition)
2006/SD/1 27/03/2006 Stamp Duty on Serviced Apartments 
2005/SD/1 02/03/2005 Budget 2005 – Stamp Duty Changes
2004/IT/13 14/12/2004 Income Tax Treatment of A Trust Registered Under the Business Trusts Act 2004
(Circular released by IRAS)
2004/SD/3 30/08/2004 Stamping a Transfer of Shares & Distribution of Assets in Specie Upon Liquidation of Company
2000/SD/4 15/09/2000 Further Stamp Duty Relief for Corporate Restructurings under Section 15 of the Act
2000/SD/3 15/09/2000 Stamp Duty Relief for Transfer of Assets Between Associated Companies 
 
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Last Updated on 19 January 2012

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