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IRAS e-Tax Guide

Stamp Duty: Additional conveyance Duties on Property-Holding Entity iras e-Tax Guide Stamp Duty: Additional conveyance Duties on Property-Holding Entities (Third Edition) Stamp Duty: Additional conveyance Duties on Property-Holding Entity Published by Inland Revenue Authority of Singapore Published on 5 Jul 2018 First edition on 10 Mar 2017 Second edition on 19 Feb 2018 Disclaimers: iras shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide , or errors or omissions in the transmission of the Contents.

Stamp Duty: Additional Conveyance Duties (ACD) on Property-Holding Entities 2 3 Glossary 3.1 Buyer for the purpose of this guide is also known as the transferee, assignee or grantee. 3.2 Seller for the purpose of this guide is also known as the transferor, assignor or grantor. 3.3 Entity with reference to a PHE refers to a company, property …

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