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Taxes · IRAS

Seeking Adjudication in the Share Duty Section

Adjudication asks the Commissioner to determine the duty chargeable on an instrument.

Source checked · 11 October 2026

When Submission Is Necessary

Documents do not generally need adjudication unless the Commissioner or legislation specifically requires it. Where the legal effect or duty treatment is uncertain, review the supporting-document list and application guidance before requesting an opinion. Adjudication should not be confused with a routine certificate retrieval or an objection to an existing assessment.

Charges Remain Payable

Submitting a document for adjudication attracts an adjudication fee and, where a property valuation is needed, a valuation fee. These fees remain payable even if the intended transaction is later abandoned. Use the linked fee guides to distinguish the opinion charge from stamp duty itself.

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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