Agreements not requiring an application
Share sale agreements not subject to ACD receive agreement share-duty remission. Agreements for scripless shares receive ACD and agreement share-duty remission. For these two stated categories, no separate stamping or remission application is needed for the agreement, but relevant duties can remain payable on any executed transfer instrument. Do not interpret agreement remission as a universal share-transfer exemption.
Aborted equity contracts
A rescinded PHE equity agreement can receive remission exceeding S$50 for each duty type if cancellation was not procured to facilitate sale to another person. Apply with evidence within six months of rescission and surrender the agreement for cancellation. Use desktop Apply for Refund, retain the original contract and provide rescission documentation; any approved refund goes to the liable duty payer.
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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