Eligibility
The recipient must be an IPC under the Charities Act. The donor must have paid ad valorem duty on acquiring the asset unless that duty was remitted. The donation instrument must be executed from 10 November 2008. The page lists BSD, ABSD, SSD, lease duty and share duty; ordinary charity status alone does not prove IPC eligibility.
Application evidence
Stamp through myTax Portal to obtain the remission certificate. Provide donation documents, proof of duty paid or remitted on original acquisition, and evidence that the recipient is registered and active as an IPC. Keep the donor’s original stamp certificate so the acquisition condition can be demonstrated.
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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