[{"id":"b6827e96-8e3d-43bb-8810-476d860d1838","order":10,"text":"STAMP DUTY DECLARATION AND STAMPING PACK","fontSize":"20","textAlign":"center","bold":true,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"0543240c-6fb8-461e-bbc1-cf51f0cbd4a2","order":20,"text":"FOR A TENANCY / LEASE AGREEMENT","fontSize":"16","textAlign":"center","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"6f9aa70f-642c-40f7-8098-13fe0463b6cc","order":30,"text":"(Prepared for stamping with the Inland Revenue Authority of Singapore under the Stamp Duties Act 1929)","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"951a72c8-3a5b-47ad-9779-fb900441a009","order":40,"text":"This Stamping Pack records the particulars of the tenancy, sets out the lease duty payable under the Stamp Duties Act 1929 of Singapore, allocates responsibility for payment between the parties, and constitutes the parties' declaration in support of e-Stamping with the Inland Revenue Authority of Singapore ("IRAS"). It is intended to accompany, and be read together with, the underlying Tenancy Agreement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"f91b2590-2ddb-4e86-b89d-2de545a03bc7","order":50,"text":"This Stamping Pack is made on [Date of this Stamping Pack] between the Landlord and the Tenant identified below, and relates to the Tenancy Agreement in respect of the Property described below.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"632f9643-2fc5-41ba-a81b-e4e3034a9646","order":60,"text":"DEFINITIONS AND INTERPRETATION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"ae1323d0-7ddf-4722-8272-685a9f298be7","order":70,"text":"In this Stamping Pack, unless the context otherwise requires:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"625702bc-7be4-4bf9-bede-8b31df2007ff","order":80,"text":"(a) "Act" means the Stamp Duties Act 1929 of Singapore, as amended from time to time, and includes any subsidiary legislation made under it;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"688c9e3a-56ca-4905-99fb-c9b5efed47e8","order":90,"text":"(b) "Average Annual Rent" or "AAR" means the higher of the average annual contractual rent and the annualised market rent of the Property, including any other chargeable consideration but excluding Goods and Services Tax;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"1ba316fe-f887-46fd-9b78-9d1a9a5948a9","order":100,"text":"(c) "IRAS" means the Inland Revenue Authority of Singapore;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"2d5c0efc-4e2a-40cc-9f09-aed5f4b321ed","order":110,"text":"(d) "Lease Duty" means the stamp duty chargeable on the Tenancy Agreement under the Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"acfa5e16-29a1-4faa-932d-0fcb3b45ec15","order":120,"text":"(e) "Stamp Certificate" means the certificate issued by IRAS upon payment of the Lease Duty, evidencing that the Tenancy Agreement has been duly stamped;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"670b07d4-4123-4dd2-9591-7cbea50ffa25","order":130,"text":"(f) "Tenancy Agreement" means the tenancy or lease agreement between the Landlord and the Tenant in respect of the Property, to which this Stamping Pack relates; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"73c7aed2-10ed-4945-85b5-1cc93d358c46","order":140,"text":"(g) words importing the singular include the plural and vice versa, and a reference to a statute includes any amendment or re-enactment of it. Headings are for convenience only and do not affect interpretation.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"04f9982f-42e9-425a-b9fd-a86346c03e80","order":150,"text":"PARTIES TO THE TENANCY","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"bc8f315c-ae6a-4a13-9108-e93be5b00562","order":160,"text":"The Landlord","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"aa954d76-e15a-4095-a21a-e4d1752bcec6","order":170,"text":"The Landlord is an individual.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"55c68226-7d0f-4243-a3e0-b717f4a16b6a","order":180,"text":"Name: [Full name of the Landlord]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"4f2204bb-e046-4e84-b89d-e0e9fd8deff8","order":190,"text":"NRIC / FIN / Passport No.: [Identification number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"d6ce6037-4166-4cf4-9715-dac8a9bcfbca","order":200,"text":"Address: [Address of the Landlord]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"f734fead-3259-498f-b004-5bd4bd11a4ac","order":210,"text":"Name of entity: [Name of the Landlord entity]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"add","operator":"="}]},{"id":"b9ed6d64-20e1-47de-9041-48a3e2a79129","order":220,"text":"UEN / Registration No.: [UEN / registration number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"add","operator":"="}]},{"id":"370c163e-4259-4871-bfda-18454cd66852","order":230,"text":"Registered address: [Registered address of the entity]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"add","operator":"="}]},{"id":"1e85ac8e-6765-453b-a481-380ea0d673df","order":240,"text":"Represented by: [Name and designation of authorised signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"add","operator":"="}]},{"id":"77a5376e-48ee-4e55-bfff-ee92cad5d9a7","order":250,"text":"The Tenant","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"7b83e139-b2e4-42bb-ae06-d825adc3453a","order":260,"text":"The Tenant is an individual.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"d98f02d1-bb37-4c35-bf68-60db63c7f89e","order":270,"text":"Name: [Full name of the Tenant]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"906158ec-7101-4037-ab6e-de61a5b82ec2","order":280,"text":"NRIC / FIN / Passport No.: [Identification number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"0726fdf6-ce48-4ddf-a703-6184c6ccbc8d","order":290,"text":"Address: [Address of the Tenant]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"ce6b4769-c430-4b73-bc48-15ff7346244d","order":300,"text":"Name of entity: [Name of the Tenant entity]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"add","operator":"="}]},{"id":"4b7dabd1-b506-4dd0-80ce-208f28d9bb88","order":310,"text":"UEN / Registration No.: [UEN / registration number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"add","operator":"="}]},{"id":"2bd3c38f-04e1-4067-a240-9473bea721f0","order":320,"text":"Registered address: [Registered address of the entity]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"add","operator":"="}]},{"id":"23337c3c-910a-4cf8-9b15-e62d7b93a21e","order":330,"text":"Represented by: [Name and designation of authorised signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"add","operator":"="}]},{"id":"bcd7bd3b-9e4f-45ea-8f30-737e50753efe","order":340,"text":"THE PROPERTY AND THE TENANCY","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"e9bad1de-1b3c-4645-ae29-e8eca151aaa7","order":350,"text":"The premises let under the Tenancy Agreement (the "Property") are situated at [Address of the Property], Singapore [Postal code].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"8f65f690-6ea3-4ece-8135-96fe177d0a1f","order":360,"text":"The Property is [a private residential property].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"e646e209-fd6c-411a-a634-ab2a63319319","order":370,"text":"As the Property is an HDB flat or HDB-owned premises, the Landlord undertakes that the subletting or assignment has been, or will before commencement be, approved by the Housing & Development Board where such approval is required, and the parties confirm that the tenancy complies with the prevailing HDB minimum tenancy period, eligibility and occupancy rules. The parties acknowledge that stamping with IRAS does not substitute for any approval required from the Housing & Development Board, and that breach of HDB requirements does not affect the chargeability of, or liability for, the Lease Duty.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"0ff6f46e-58d0-409a-82b2-bc2a0662c71a","value":"an HDB flat / HDB premises","type":"add","operator":"="}]},{"id":"4b88aa20-d5be-4252-b48d-d1559597823f","order":380,"text":"The term of the tenancy commences on [Lease commencement date] and expires on [Lease expiry date], being a term of [Number of months] month(s).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"0c595050-cd13-4e1e-9cf8-c48b75a78c9e","order":390,"text":"The Tenancy Agreement was (or is to be) signed on [Date of signing].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"aec9b884-2625-43ad-9a65-554c596d7095","order":400,"text":"The Tenancy Agreement is executed in Singapore. Accordingly, stamp duty must be paid within fourteen (14) days after the date of signing.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"4fb70da1-6d8a-4ed1-9b59-48698fc9f6be","value":"outside Singapore","type":"remove","operator":"="}]},{"id":"d0bf29a5-3582-41ce-9c0e-85c2281cad9c","order":410,"text":"The Tenancy Agreement is executed outside Singapore. Accordingly, stamp duty must be paid within thirty (30) days after the date on which the Tenancy Agreement is first received in Singapore.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"4fb70da1-6d8a-4ed1-9b59-48698fc9f6be","value":"outside Singapore","type":"add","operator":"="}]},{"id":"dea79a63-9057-4067-ad3a-af892ae05ead","order":420,"text":"Where the contractual rent is lower than the market rent for comparable premises, lease duty is computed on the market rent. The parties confirm that the rent stated below is not less than the prevailing market rent for the Property.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"3678e767-f245-4bd2-b463-bb4beaac7390","order":430,"text":"RENT AND OTHER CONSIDERATION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"44ffc863-8f59-4b77-83fb-fa5bc80ab42e","order":440,"text":"The monthly rent payable under the Tenancy Agreement is S$[Monthly rent] (excluding Goods and Services Tax).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"3da76ad1-4e91-4346-8065-9ef2c5464820","order":450,"text":"For the purposes of lease duty, the chargeable amount includes the base rent together with any additional consideration that forms part of the rent, such as charges for furniture and fittings, maintenance or service charges, and any advertising or promotion contribution. Goods and Services Tax is excluded from the chargeable amount.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"e44a0a5f-6cdf-4027-b019-0e4324f27ec9","order":460,"text":"In addition to the base rent, the following recurring monthly charges form part of the consideration and are included in the computation: S$[Other monthly charges] per month (furniture, fittings, maintenance, service charge and/or other charges, excluding Goods and Services Tax).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"92785dab-8f8b-43d9-aa72-a91b3dace84f","value":"1","type":"add","operator":"="}]},{"id":"b3a97861-0880-410a-9a81-31ecedd6247e","order":470,"text":"The rent payable varies over the term of the tenancy (stepped or escalating rent). For lease duty purposes, the Average Annual Rent is determined from the total rent payable over the entire term, and not from the rent applicable in any single month. Any rent increase that is fixed in the Tenancy Agreement at signing is taken into account at the time of stamping.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"e0b303dc-b424-4789-966a-77b1ad74ca66","value":"1","type":"add","operator":"="}]},{"id":"f588d710-266c-435f-83ce-9a2f3932948c","order":480,"text":"The total rent and chargeable consideration payable over the entire term of the tenancy is S$[Total rent over the term].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"debb359e-d2b6-452e-a0cf-ec17e279552e","order":490,"text":"The Average Annual Rent ("AAR"), being the total chargeable consideration divided by the number of years of the term, is S$[Average Annual Rent].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"91a2d692-0e7e-434e-93f6-eacdb2b8fb0d","order":500,"text":"COMPUTATION OF LEASE DUTY","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"f26dfd56-619c-412b-a114-58b648e512b8","order":510,"text":"Lease duty is chargeable under the Stamp Duties Act 1929 and is computed on the higher of the contractual rent and the market rent, in accordance with the lease duty rates set out in the First Schedule to that Act. The duty is rounded down to the nearest dollar, subject to a minimum duty of S$1.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"5e91a2a1-05d9-4c12-89a5-4a951449e994","order":520,"text":"Exemption — where the Average Annual Rent does not exceed S$1,000, no lease duty is payable. The tenancy should nevertheless be e-stamped, as a stamp certificate has evidentiary value in the event of a dispute.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"582f42e4-e312-4656-b420-05ec45970ee1","order":530,"text":"Rate — where the Average Annual Rent exceeds S$1,000:","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"df836094-dbc5-4f3a-8b1e-de146ba88c01","order":540,"text":"(a) for a lease with a term not exceeding four (4) years, lease duty is 0.4% of the total rent payable over the term of the lease; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"770dd791-d0c0-4df7-a38d-792128efcb2b","order":550,"text":"(b) for a lease with a term exceeding four (4) years, or for an indefinite or perpetual term, lease duty is 0.4% of four (4) times the Average Annual Rent.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"2dcaee4a-d190-4572-acc7-eadb66498ebc","order":560,"text":"The term of this tenancy does not exceed four (4) years. Lease duty is therefore computed as 0.4% of the total rent of S$[Total rent over the term].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"8afc5775-db04-48d6-87b6-5f60ce6d9a83","value":"over 4 years / indefinite","type":"remove","operator":"="}]},{"id":"ff7b158c-8bf7-4f89-a0b0-ef78c2c48200","order":570,"text":"The term of this tenancy exceeds four (4) years, or is for an indefinite or perpetual term. Lease duty is therefore computed as 0.4% of four (4) times the Average Annual Rent of S$[Average Annual Rent].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"8afc5775-db04-48d6-87b6-5f60ce6d9a83","value":"over 4 years / indefinite","type":"add","operator":"="}]},{"id":"f2481642-865f-40fe-a664-5994c06a7d8e","order":580,"text":"The lease duty payable on the Tenancy Agreement is S$[Lease duty payable].","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"9e153ae2-dcc4-4c9b-b1e9-a30afe5729df","order":590,"text":"Worked illustration — a tenancy of S$3,000 per month for two (2) years produces a total rent of S$72,000, an Average Annual Rent of S$36,000, and lease duty of S$288 (being 0.4% of S$72,000). This illustration is provided for guidance only; the duty payable on this tenancy is the amount stated above and as confirmed by the IRAS e-Stamping system.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"07622a20-45de-4ec1-8785-9b0ce733c0b2","order":600,"text":"RESPONSIBILITY FOR PAYMENT OF STAMP DUTY","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"85facd61-d02b-409a-96dd-a3d048803431","order":610,"text":"Under the Stamp Duties Act 1929, in the absence of an agreement to the contrary, the person liable to pay lease duty is determined in accordance with the Third Schedule to that Act, under which the duty on a lease is payable by the lessee (the Tenant). The parties may, however, allocate responsibility between themselves by agreement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"2a10e4d6-d629-4d94-8c4d-4ab3b9d6e55c","order":620,"text":"The parties agree that the lease duty on the Tenancy Agreement shall be borne and paid by the Tenant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"ad09ca04-f8c8-4827-9574-3e2fca8b98a3","value":"the Tenant","type":"add","operator":"="}]},{"id":"4a5a97dc-e557-4807-8f7a-54356d3a41f3","order":630,"text":"The parties agree that the lease duty on the Tenancy Agreement shall be borne and paid by the Landlord.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"ad09ca04-f8c8-4827-9574-3e2fca8b98a3","value":"the Landlord","type":"add","operator":"="}]},{"id":"5ee7844e-c6fd-4ed5-a4d7-a35516b00c77","order":640,"text":"The parties agree that the lease duty on the Tenancy Agreement shall be borne equally by the Landlord and the Tenant in equal shares.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"ad09ca04-f8c8-4827-9574-3e2fca8b98a3","value":"the Landlord and Tenant equally","type":"add","operator":"="}]},{"id":"a799d135-1e36-459b-8198-70954d5199f9","order":650,"text":"The party responsible for payment shall e-stamp the Tenancy Agreement and pay the duty within the period stated in the section entitled "Time for Stamping, Late Stamping and Penalties", and shall promptly provide the other party with a copy of the stamp certificate issued by IRAS. The parties acknowledge that, regardless of this allocation, IRAS may recover any unpaid duty from either party.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"5fadeeee-25d2-4057-a787-e85ccd4ef484","order":660,"text":"Where the responsible party fails to e-stamp the Tenancy Agreement and pay the Lease Duty within the prescribed period, the other party may stamp it and pay the Lease Duty together with any penalty imposed under the Act, and shall be entitled to recover from the responsible party, as a debt immediately due and payable, the full amount so paid together with any penalty, interest and reasonable costs incurred. Where the Tenant is the responsible party, the Landlord may, in addition, deduct such amount from the security deposit held under the Tenancy Agreement, without prejudice to the Landlord's other rights and remedies.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"2acb3508-b475-4f2e-9648-d409a2fd34cf","order":670,"text":"TIME FOR STAMPING, LATE STAMPING AND PENALTIES","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"6e38be71-d64d-482a-bea0-47523cd1ff54","order":680,"text":"The Tenancy Agreement must be e-stamped, and the duty paid, within fourteen (14) days after the date of signing where it is signed in Singapore, or within thirty (30) days after the date on which it is first received in Singapore where it is signed overseas. A document is regarded as duly stamped only when full payment of the duty has been made.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"f6416fa8-69be-4c45-ad9f-0e927422872f","order":690,"text":"Late or insufficient stamping attracts a penalty under the Stamp Duties Act 1929:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"bf343f46-2bcf-4148-a961-47f7083e7c04","order":700,"text":"(a) where the duty is paid not later than three (3) months after the due date, a penalty of S$10 or an amount equal to the duty payable, whichever is greater; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"7d715d46-6fbd-4ca2-a373-d0bb6721c3a9","order":710,"text":"(b) where the duty is paid more than three (3) months after the due date, a penalty of S$25 or four (4) times the duty payable, whichever is greater.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"a23b66a8-b7d3-4ffd-8c96-e8d757b51c69","order":720,"text":"A penalty may likewise be imposed where a document is unstamped or insufficiently stamped. It is an offence to use a document on which the required stamp duty has not been paid. An unstamped Tenancy Agreement may not be admitted as evidence in legal proceedings until it has been stamped and any penalty paid, which may prejudice a party seeking to enforce the tenancy or to recover or resist a claim in respect of the security deposit.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"bb417e75-176c-473c-b1ee-5ba7bdf20b17","order":730,"text":"E-STAMPING PARTICULARS AND METHOD","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"1da2999b-add8-4506-afc4-dd19b0127131","order":740,"text":"Stamping is to be carried out through the IRAS e-Stamping Portal, accessed by Singpass or Corppass. The document type to be selected is "Lease / Tenancy Agreement". The following particulars are to be entered: the address of the Property; the full particulars of the Landlord and the Tenant; the date of signing; the lease commencement and expiry dates; and the monthly or annual rent and any other chargeable consideration. The portal computes the Average Annual Rent and the duty payable automatically.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"f41d8740-2c62-42f5-a583-7ca259b5f903","order":750,"text":"Payment may be made by PayNow, eNETS, internet banking (FAST), GIRO, or credit card (a surcharge may apply to credit card payment). Upon payment, IRAS issues a stamp certificate, which is to be downloaded, attached to the Tenancy Agreement, and retained by both parties as proof of stamping.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"11d666ae-0565-4570-a01b-45bd79cfe519","order":760,"text":"Where the rent or other chargeable consideration is subsequently varied by a written variation to the Tenancy Agreement, or where the tenancy is renewed or extended, the variation, renewal or extension instrument is itself chargeable with duty under the Act. The party who would be responsible for the Lease Duty under the section entitled "Responsibility for Payment of Stamp Duty" shall procure that the relevant instrument is stamped, and the duty paid, within the applicable period, and the recovery provisions of that section shall apply accordingly.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0d668873-2e44-4782-b4d9-0b0f25966d20","order":770,"text":"STAMPING CHECKLIST — DOCUMENTS AND INFORMATION REQUIRED","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"03c6fad7-58a0-476a-a7fd-affd549d4a48","order":780,"text":"To complete e-Stamping promptly and avoid penalties, the responsible party should have the following ready:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"16e5d287-1d89-4d57-a750-0d5b893dbd4f","order":790,"text":"(a) the signed Tenancy Agreement, showing the date of signing;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"851c0139-ad3c-45e1-a096-60d512dc4c5a","order":800,"text":"(b) the full particulars and identification or registration numbers of the Landlord and the Tenant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"7fbd975b-62d9-412d-859a-9a787a00387e","order":810,"text":"(c) the address and postal code of the Property;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"bfc8a23a-bb38-4a61-beae-f6f54672c122","order":820,"text":"(d) the lease commencement and expiry dates, and the term in months;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"886b3b8c-7bc3-4b8f-9924-d82956f0e190","order":830,"text":"(e) the monthly rent and any furniture, fittings, maintenance, service or other recurring charges (excluding Goods and Services Tax);","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"114f61d2-9feb-4028-aff1-44399bdbbee3","order":840,"text":"(f) any fixed rent increase or stepped-rent schedule provided for in the Tenancy Agreement; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"a8ed655e-5413-415b-bb1d-269f4d41a607","order":850,"text":"(g) a Singpass or Corppass login and a means of payment.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"e70ef4cd-89c4-4aa8-8a11-2369a68c545d","order":860,"text":"DECLARATION OF THE PARTIES","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"f3b509b4-7778-443a-9a7a-cc1e40ba53f0","order":870,"text":"The Landlord and the Tenant each declare that the particulars set out in this Stamping Pack are true and accurate; that the rent and other consideration stated are complete and are not less than the prevailing market rent for the Property; and that this Stamping Pack is given in support of the e-Stamping of the Tenancy Agreement with IRAS. The parties acknowledge that the Lease Duty payable is finally determined by IRAS upon stamping.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"237e384d-5cea-49db-a788-c0f6f9247b78","order":880,"text":"NOTICES","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"2244b790-a955-4b83-8eda-aec8a159e05d","order":890,"text":"Any notice or communication under this Stamping Pack must be in writing and may be given by hand, by prepaid registered post, or by electronic mail, to a party at the address (or email address) stated for that party in this Stamping Pack or the Tenancy Agreement, or such other address as that party may notify to the other in writing. A notice is deemed received: if delivered by hand, at the time of delivery; if sent by registered post, two (2) business days after posting; and if sent by email, at the time of transmission, provided no delivery-failure notification is received.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"d5894542-fe33-4572-b8c4-a05a02e7d37e","order":900,"text":"GOVERNING LAW AND DISPUTE RESOLUTION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"01a7bb06-50d5-417e-87c6-a6703fee5c5b","order":910,"text":"This Stamping Pack is governed by, and is to be construed in accordance with, the laws of Singapore.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"56cf2074-d546-4da7-a961-d7674178200a","order":920,"text":"The parties shall use reasonable endeavours to resolve any dispute arising out of or in connection with this Stamping Pack amicably through good-faith negotiation. Any dispute that cannot be so resolved shall be submitted to the non-exclusive jurisdiction of the courts of Singapore. Nothing in this section prevents a party from referring an appropriate dispute to the Small Claims Tribunals of Singapore where it falls within that tribunal's jurisdiction.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"234828ed-2812-4e23-a40a-f1e37ad38bae","order":930,"text":"GENERAL","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"7fd53086-fe89-49aa-a2de-ea812724db46","order":940,"text":"This Stamping Pack supplements, and is to be read together with, the Tenancy Agreement. It does not vary the terms of the Tenancy Agreement, save as to the allocation of responsibility for payment of the Lease Duty set out above; in the event of any inconsistency as to that allocation, this Stamping Pack prevails.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"15e735be-e11a-4c2a-b8a4-f6a3678a17b8","order":950,"text":"No failure or delay by a party in exercising any right under this Stamping Pack operates as a waiver of that right, and no single or partial exercise of any right precludes any further exercise of it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"b79a2f6d-268c-41ce-849e-83870590f5ca","order":960,"text":"If any provision of this Stamping Pack is or becomes invalid or unenforceable, that provision is to be severed and the remaining provisions continue in full force and effect.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"e7b1bc36-aec2-42e9-9527-ce49ae2fbaa6","order":970,"text":"No amendment to this Stamping Pack is effective unless made in writing and signed by or on behalf of both parties.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"b52a75f6-e575-4711-a482-e8e9ff87b9e7","order":980,"text":"This Stamping Pack may be executed in any number of counterparts, each of which when executed is an original, and all of which together constitute one and the same instrument. Nothing in this Stamping Pack constitutes legal or tax advice; the parties remain responsible for satisfying themselves as to their obligations under the Act.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"10697539-25f8-4e57-8e49-2fd47400b17a","order":990,"text":"EXECUTION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"2b9f9d74-b1ff-4e6f-9f81-de927d0aaddb","order":1000,"text":"Signed at [Place of signing] on [Date].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"c4363475-1aef-4cf8-a810-5ce39f539c59","order":1010,"text":"Signed by the Landlord:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0cb8b2bd-5408-4c35-8dee-a385658d5faf","order":1020,"text":"_______________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"56531127-29b7-44a9-8926-70858941aacb","order":1030,"text":"Name: [Name of the Landlord]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"ae99bda1-2eee-48e5-8b18-9bc0f0366860","order":1040,"text":"Name: [Name of authorised signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"add","operator":"="}]},{"id":"683431cc-84db-40cc-8ff6-b851579ab1aa","order":1050,"text":"Designation: duly authorised signatory, for and on behalf of the Landlord entity","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"e5937a32-2a01-46f6-97f7-c4c641155160","value":"a company or other entity","type":"add","operator":"="}]},{"id":"7becd235-8b2d-4eb0-bfc7-2770108e117c","order":1060,"text":"Signed by the Tenant:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"52e6c05c-5458-447d-989a-b65ead1b4366","order":1070,"text":"_______________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"0f6e4f63-230a-4608-b6c6-86adaa596b64","order":1080,"text":"Name: [Name of the Tenant]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"remove","operator":"="}]},{"id":"2eeb9127-441a-446d-a9b8-8c3702c4b5ef","order":1090,"text":"Name: [Name of authorised signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"add","operator":"="}]},{"id":"188db1b3-7709-4ddd-aaea-6b760b5d41ef","order":1100,"text":"Designation: duly authorised signatory, for and on behalf of the Tenant entity","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"b237304b-becf-42a1-9369-8d1e2cf4e666","value":"a company or other entity","type":"add","operator":"="}]},{"id":"680e9a36-c039-484b-9e67-df11646a42e3","order":1110,"text":"In the presence of (witness):","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"d15f0250-6d9d-4ab1-bd21-06570222a56e","order":1120,"text":"_______________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"db30607a-2559-4f98-aab6-2afe0c0ccd82","order":1130,"text":"Name of witness:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]