Stamp Duty

Basics of Stamp Duty for Property

• Learning the Basics for Properties
• How do I Retrieve My Stamp Certificate
• Who Should Pay Stamp Duty
• Fixed and Nominal Duties
• e-Stamping and Where to e-Stamp Documents
• Verifying the Authenticity of Stamp Certificate
• Stamp Duty for Variable Capital Companies

Buying or Acquiring Property

• Mortgage Duty
• Additional Buyer's Stamp Duty (ABSD)
• Definition of Residential Property
• Buyer's Stamp Duty (BSD)

Selling or Disposing Property

• Renunciation of interest in trust over residential property by beneficial owner (Section 22C)
• Definition of Residential Property
• Definition of Industrial Property
• Seller's Stamp Duty (SSD) for Industrial Property
• Seller's Stamp Duty (SSD) for Residential Property

Renting a Property

Paying Stamp Duty

• Law Firms which have adopted FAST Payment for Stamp Duty
• When to Pay Stamp Duty
• Late Payment of Stamp Duty
• How to Pay

Appeals, Refunds, Reliefs and Remissions

• Exemptions
• Non-Dutiable Documents
• Common Stamp Duty Remissions and Reliefs for Property
• Scenario for Which Remission Can Be Considered on a Case-by-case Basis
• How to Claim Refunds
• Appealing for Stamp Duty Waiver

Getting it right

• Tax Evasion or Fraud
• Stamp Duty Audits by IRAS
• Voluntary Disclosure of Errors for Reduced Penalties

Other Services

• How to Seek the Opinion of Commissioner on Duty Chargeable (Adjudication)
• Forms
• Frequently Used e-Stamping Guides
• Amending Stamp Certificate
• How to Object to Stamp Duty Assessment