This is a format sample
The one-page PDF is prominently marked SAMPLE and headed for certificates issued on or after 20 October 2022. The certificate shown is a Certificate of Stamp Duty with the IRAS logo. Its illustrative date, amounts and references describe that sample, not a live taxpayer certificate or current-duty calculation.
Reference and underlying document fields
The sample separates stamp-certificate reference number and issue date from document reference number, document version, document description, document date and the customer’s file reference. It illustrates a Sale and Purchase Agreement dated 10 October 2022 with a certificate issued 20 October 2022. Keeping these references distinct helps identify which transaction and document the certificate records.
Transaction value, property and parties
The image lists total purchase price S$900,000 and residential purchase/selling price or market value S$1,000,000 as separate fields. It also shows the property address, seller/transferor and buyer/transferee names and identity-number fields. These are specimen entries; the difference in values should not be turned into a new valuation rule absent further source guidance.
Duty total and authenticity
The sample shows Buyer’s Stamp Duty S$24,600 and total amount S$24,600. The footer directs readers to check stamp-certificate authenticity at myTax Portal – Stamp Duty and repeats identifying references. The large SAMPLE label means the PDF itself should not be treated as proof that an actual transaction’s duty was paid; the listed amount is a historical example.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗