Check the terms of the document to determine who is contractually required to pay the Stamp Duty. When the terms do not state who is liable, the party to pay Stamp Duty will follow that as specified in the Third Schedule of the Stamp Duties Act.
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Terms of the agreement
The party who is liable to pay Stamp Duty is usually stated in the contracts or agreements.
Stamp Duties Act
When the terms of the document do not state who is liable to pay Stamp Duty, the party to pay Stamp Duty will follow that as specified in the Third Schedule of the Stamp Duties Act.
| Types of transaction | Party to pay Stamp Duty |
|---|---|
| Buying or acquiring equity interests in Property-Holding Entities | Buyer or Grantee |
| Selling or disposing of equity interests in Property-Holding Entities | Seller or Grantor |