Who submits and how many forms
The form is submitted by one liable party or the tax representative. Submit only once per refund. If a case has more than one document reference number (DRN), use a separate form for each DRN. The declaration records refund details; it does not itself state the legal grounds or deadline for a refund claim.
Prepare the information and respondent details
Have the DRN, stamp-duty payment mode, CPF/HDB reference where CPF was used, recipient details and applicable express consent from all other liable parties ready. Section A identifies the respondent by full name and identity number. Section B records DRN/payment mode. The CPF/HDB reference relates to the property purchase, not an unrelated general account number; the source gives E12345 and 91234567890 as illustrative formats.
Cash-only payment
Section C’s cash refund names one liable party who receives the available refund solely. Supply full name, identity type and identity number. Obtain the express consent required by the declaration where other persons are entitled to part of it; do not list multiple cash recipients for the same refund.
CPF-only or mixed CPF/cash payment
For CPF, list each liable party’s full name, identity number and amount contributed in Singapore dollars. The final refund is adjusted to the amount available. For mixed payment, complete both the CPF contribution table and the single cash recipient: after the CPF payment the remaining refundable cash goes solely to that named liable party. These separate allocation fields should not be replaced with a cash-only instruction.
Declaration and consent
Submitting declares all information true, accurate and complete as at submission. The checkbox confirms the named recipient receives the full refund stated in the declaration, is a person whose liability under section 34/Third Schedule of the Stamp Duties Act was paid, and all other entitled persons expressly consent to that person receiving 100%. Read this together with the distinct CPF/cash allocation fields. The source is updated 29 August 2025 and does not supply bank-transfer instructions or permit a recipient who is not a liable party.
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 ↗