Conditions for remission
- The developer is a company registered under the Companies Act or a business registered under the Business Registration Act.
- The developer is carrying on the business of housing development for sale. The construction of housing accommodation refers to building of new housing accommodation or total demolition of existing buildings and rebuilding of new housing accommodation, and excludes alterations, repairs, additions to existing buildings and partial demolition and rebuilding of housing accommodation.
Link to legislation
Please refer to Stamp Duties (Non-licensed Housing Developers) (Remission) Rules for the remission rules.
How to apply
You can e-Stamp via the e-Stamping Portal to obtain the remission certificate.
Please retain the following supporting documents for at least 5 years. You may be asked to submit them to IRAS for verification (if necessary).
- Business profile from ACRA showing name of company or firm and principal activities
- Copy of Option to Purchase and/ or Sale and Purchase Agreement issued by the developer to the purchaser
- The Grant of Written Permission issued by URA
- Declaration from architect to confirm the following:
- As at the date of application of the Written Permission, whether the property is a vacant land or with existing building
- The addresses of the existing buildings, if any
- If the existing buildings have been/ will be totally demolished, the date (or estimated date) of demolition of the existing buildings
- If there are any parts of the existing buildings that cannot be demolished, please state the reason(s)