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Taxes · IRAS

Submitting a Share Duty Adjudication Application

An adjudication application under Section 37(1) seeks the Commissioner’s opinion on duty chargeable.

Source checked · 11 October 2026

Online routes

Use desktop Stamp Duty Login with Singpass and choose Request > Apply for Assessment/Appeal for Waiver, or Apply for Section 15 Relief where that relief is the subject. Select the route that matches the transaction rather than file a duplicate ordinary stamping record.

Facts, instruments and fees

Include the instrument, all facts and circumstances affecting duty, and the relevant supporting records. Adjudication and/or valuation fees may be payable independently of the eventual duty outcome. An incomplete narrative can prevent assessment of beneficial ownership, market value or relief conditions, so establish the chronology and parties clearly.

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.

Read the official source ↗
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