Reading a Stamp Certificate Issued Before 27 July 2010

What this sample represents

The one-page source is an image of a stamp certificate in the format issued before 27 July 2010. It is prominently marked as a sample and shows an original Certificate of Stamp Duty with the IRAS emblem. It illustrates a historical format; it is not a certificate for the reader’s transaction or a current tax-rate schedule.

Certificate identifiers and two different dates

The header fields contain a certificate number and the certificate issue date. A separate group records the user’s reference, a unique document reference, document description and date of document. These identifiers refer to different records and should not be treated as interchangeable.

In the example, the certificate was issued on 22 March 2002, while the underlying document is dated 20 March 2002. The description identifies a sale-and-purchase agreement or option to purchase with ad valorem duty. The issue date and document date therefore describe different events.

Property, consideration and transaction parties

The property section provides the property description or building address and purchase price. The illustrated purchase price is S$1,000,000. Separate fields identify the vendor, transferor or assignor and the purchaser, transferee or assignee, with identification details.

When reading an actual historical certificate, match these fields to the underlying document. The names, address and identification numbers printed in this sample are illustrative data and are not entries to copy into a new application.

Duty amount and e-stamping panel

The sample displays stamp duty of S$24,600 and a total amount of S$24,600. Those figures describe the example and must not be used to infer today’s duty payable on a S$1,000,000 property.

The lower e-stamping panel repeats the date, paid amount and certificate number, alongside an e-stamping mark and a printed reference string below it. This allows readers to recognise another part of the old certificate layout. The sample itself supplies no verification procedure or assurance that a look-alike document is authentic.

Using the historical format

Use the sample to locate and distinguish the fields on a certificate issued in that period. For a current transaction, follow the current IRAS stamping service and applicable rules. This PDF does not explain present filing deadlines, tax computation or changes to newer certificate formats.