Singapore Search and Pay The Stamp Duty

Ⅰ.How to Check Stamp Duty

Method One

1. Log in to the iras.gov.sg.
2. Select Inbox > Stamp Duty.
3. Use the Document Reference Number or IRAS Case Reference Number to locate your stamp certificate.

Method Two

1. Log in to the iras.gov.sg
2. Go to Records > Search Records/Cases.
3. Search using the Document Reference Number, IRAS Case Number, Document Reference Number, or Property Address.

IRAS website

Note: According to IRAS's archiving policy, you can only retrieve stamping certificates within this year and the past 3 years. If you need a stamping certificate before this period, please contact the representative who stamped the document for you (e.g. law firm, real estate agent or landlord).

Ⅱ.When to pay stamp duty?

You need to pay stamp duty before signing the document. However, you will not be penalized if you sign and pay the stamp duty within the following time limits:
1. Within 14 days after signing the document if it was signed in Singapore.
2. Within 30 days after receiving the document in Singapore if it was signed overseas .

For electronic documents, they are deemed to have been received in Singapore in any of the following cases:
(a) When they are accessed or retrieved by a Singaporean;
(b) When they are stored on equipment (including computers) and brought into Singapore;
(c) When they are stored on device or computer located in Singapore.

Ⅲ. Late filing of stamp duty

If you fail to pay by the due date, IRAS may take the following actions:

1. Impose penalties.

2. Appoint your bank, employer, landlord, or lawyer (who will sell any of your property) as agents to recover overdue taxes on its behalf.

3. Issue a temporary restraining order (TRO,Temporary Restraining Order) to prevent you from leaving Singapore.

4. As a last resort, IRAS may take legal action to recover unpaid taxes, which could involve court proceedings.

Even if you have lodged an objection and are awaiting a decision, you will need to pay the stamp duty by the due date. If the assessment is subsequently amended, any overpayment will be refunded.

Ⅳ. Penalties

1. Delayed payment for no more than 3 months.

A fine of 10 Singapore dollars or the equivalent of the amount of stamp duty due (whichever is higher) will be imposed for delayed payment for no more than 3 months.

2. Delayed payment for more than 3 months.

A fine of 25 Singapore dollars or 4 times the amount of stamp duty due (whichever is higher) will be imposed for delayed payment for more than 3 months.