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Taxes · IRAS

Supporting Documents in the Share Adjudication Section

The evidence list varies with the instrument, asset and legal effect being assessed.

Source checked · 11 October 2026

Transfers, trusts and estates

For a gift, provide the transfer instrument, valuation report where available and market-value opinion. Private share transfers need current accounts within 24 months, ACRA profile, share register and class-right documents; property-owning companies also need valuations. Trust submissions should explain acquisition date, trustee-beneficiary relationship, purpose and evidence of vested ownership. Estate distributions require transfer documents, will or administration/inheritance evidence, asset schedule and distribution values.

Lease and partition evidence

Lease variations require earlier and amended documents and rental statements; a lessee change also needs the transfer date. Variable rent requires the lease, market-rent opinion, floor area and relevant turnover figures. Partitions need the agreement, titles and site plans. Provide records matching the particular transaction rather than upload an unrelated standard bundle.

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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