An adjudication fee is payable according to the Fourth Schedule of the Stamp Duties Act.
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Adjudication fees
Adjudication fees for applications received by IRAS on and after 15 Aug 2019 are as follows:
Subject-matter of Instrument | Fee (effective 15 Aug 2019) |
|---|---|
1. Any of the following subject matter under section 15: a. a transfer of the undertaking or shares in respect of a scheme for reconstruction of a company or companies, or an amalgamation of companies; b. a transfer, conveyance or assignment of beneficial interest in assets between associated entities; c. a conversion of a firm or private company to a limited liability partnership | $390, irrespective of whether the instrument qualifies for relief under section 15 |
2. An acquisition of ordinary shares in a target company under section 15A | $390, irrespective of whether the instrument qualifies for relief under section 15A |
3. A conveyance of equity interest in a property holding entity under section 23, or a transaction or an arrangement described in section 23B or 23C | $390, irrespective of whether the instrument is chargeable with ad valorem duty under section 23 |
4. Any transaction in respect of any immovable property | $210, irrespective of whether the instrument is chargeable with duty |
5. All other transactions | $210, irrespective of whether the instrument is chargeable with duty |