Records and cooperation
IRAS can request signed instruments, valuation evidence and trust-beneficial-owner records. Field officers carry authority cards. Provide access and timely, complete, accurate answers. Unstamped or underpaid instruments can attract penalties up to four times the deficiency; deliberate false statements or omissions can also create criminal consequences.
Assessment and dispute deadlines
A revised assessment states additional duty, penalty and charges. Object in writing with evidence within 30 days of the notice, while paying by the stated due date. A dissatisfied taxpayer may appeal the written decision to the High Court within 30 days and serve the appeal on IRAS within that period. Check third-party stamp certificates and maintain reliable internal stamping controls.
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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