Transfers and agreements
Share transfers use the higher of actual price or net asset value. Sale agreements not subject to ACD, and agreements for scripless shares, have the stated agreement-duty remission without a separate application. Any executed share transfer instrument remains separately chargeable where applicable and should be stamped before lodging with ACRA. Aborted equity sales require their specific remission rules.
Electronic execution
Emails, messages and online acceptances can create electronic instruments. The concluding electronic signature determines execution time and place unless the physical document completes the transaction. Singapore execution allows 14 days to stamp without penalty; overseas execution allows 30 days after receipt here. Retrieving or accessing the record in Singapore can amount to receipt.
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 ↗