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Taxes · IRAS

Objecting to a Share Duty Assessment

An objection must state its grounds, include evidence and reach IRAS within 30 days of the assessment notice.

Source checked · 11 October 2026

Submission and Payment

Submit through desktop Stamp Duty Login > Request > Object to Assessment, by post to the Commissioner at Revenue House, or through the designated Stamp Duty mailbox. Identify the assessment and explain the disagreement with supporting documents. Duty, penalties and other charges must still be paid by their deadlines while the objection is reviewed.

Decision and Further Appeal

IRAS gives its decision in writing. A taxpayer who remains dissatisfied may appeal to the High Court within 30 days of the decision letter. This court deadline is separate from the initial 30-day objection deadline. Keep the notice, submitted evidence and acknowledgement together so the relevant dates remain clear.

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.

Read the Official Source ↗
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