Conditions and use
The lease must be terminated from 19 February 2011 and not to facilitate letting by the landlord to another person. No party may have used the instrument. Possession, compensation, forfeited deposits or fitting-out works under the lease can count as use even before the formal rent commencement date. Ending a lease after occupation does not qualify under this remission.
Six-month claim period
Apply within six months of termination through desktop Request > Apply for Refund in Stamp Duty Login. Retain the original lease and documentary cancellation evidence for IRAS. Distinguish this termination-based remission deadline from the general refund rules that refer to stamping or execution dates.
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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