Stamp Duty Refund Declaration Form
This IRAS declaration names the single person who will receive a stamp duty refund and confirms that the other liable parties have agreed to it.
This is the genuine IRAS PDF, unmodified. Source: IRAS official page.
What is Stamp Duty Refund Declaration?
The Stamp Duty Refund Declaration Form supports a refund request on a stamped document. It is submitted by one of the liable parties or by the tax representative, and only one submission is needed for each refund. If there is more than one Document Ref. No. (DRN) to refund in the same case, a separate form is used for each DRN.
The form records the respondent, the DRN, the stamp duty payment mode and, where CPF was used, the CPF or HDB reference number for the property purchase. Section C sets out the refund recipient depending on whether the duty was paid in cash, from CPF, or from CPF and cash. Section D is a declaration that the refund goes in full to the one person named, and that everyone else entitled to part of it has given express consent.
Who files Stamp Duty Refund Declaration?
- Buyers or sellers who paid stamp duty on a document that has been rescinded or cancelled
- One of several liable parties nominated to receive the whole cash component of a refund
- Tax representatives and conveyancing lawyers acting for the liable parties
- Married couples claiming a refund of Additional Buyer's Stamp Duty after selling their first residential property
How to fill out Stamp Duty Refund Declaration
- Gather the DRN for the refund, the stamp duty payment mode, the CPF or HDB reference number if CPF was used, and the details of the refund recipient.
- Complete Section A with the full name and identity number of the respondent.
- In Section B, enter the Document Ref. No., select the payment mode and add the CPF or HDB reference number where the duty was paid by CPF or by CPF and cash.
- Fill only the part of Section C that matches the payment mode, naming one liable party for the cash refund and listing the CPF amounts contributed by each party.
- Tick the Section D declaration, then submit the form to IRAS with the refund request. The refund application itself is made on myTax Portal under Stamp Duty, signing in with Singpass, and must be filed within 6 months.
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Frequently asked questions
How long do I have to claim a stamp duty refund?
IRAS states that refund claims must be made within 6 months from the date of stamping for an unexecuted document, or from the date of the document for an executed document. Different timing applies to some ABSD remission claims, so check the IRAS refund page.
Can the refund be split between the buyers?
No. The cash component is refunded solely to one liable party, which is why the form asks every other person entitled to part of the refund to give express consent for the named person to receive the full amount.
What happens to duty that was paid from CPF?
The CPF component goes back to the CPF accounts. The form asks you to specify the amount contributed by each liable party, and IRAS adjusts the final refund according to the amount available.