When you seek the opinion of the Commissioner of Stamp Duties on the stamp duty amount chargeable, under section 37(1) of the Stamp Duties Act, you are making an application for adjudication.
How to apply
To apply for an adjudication, please submit an online application with the supporting documents via myTax Portal (Stamp Duty Login) > “Request” > “Apply for Assessment/ Appeal for Waiver” or "Apply for Section 15 Relief". You will have to log in with your SingPass (under Individual or Business user). Please note that this service is available only on desktop and not on mobile devices.
Applicants have to provide the facts and circumstances affecting the amount of stamp duty chargeable together with the instrument and the supporting documents.
Please note that adjudication fees and/or valuation fees may be payable.