Complete the correct purchaser section
Record the property, acquisition date, ownership fractions and trust details. Individuals and identifiable beneficiaries give citizenship and all wholly or partly owned residential interests, including inherited or trust holdings and residential shophouse components. Entities use their own section; trustees with unidentified beneficiaries use the trustee section. Joint ownership applies the highest applicable buyer-profile rate, not an average of profiles.
Declaration and retention
Declare liability, rate and any applicable remission, then sign with solicitor or notary witnessing. Overseas declarants require a notary. The form normally need not be submitted but originals should be retained at least five years. Paying BSD alone does not duly stamp a document where ABSD remains due. The rate table distinguishes before and after 27 April 2023, and developer remittable35% from additional non-remittable5%; check applicable conditions before selecting relief.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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