Stamp Duty for Shares 股份印花税
The Stamp Duties Act in Singapore defines stamp duty as a tax levied on immovable properties, stocks and shares in private companies in Singapore. 新加坡印花税法案将印花税定义为对新加坡私人公司的不动产、股票和股份征收的税。
When are Stamp Duties applicable? 印花税何时适用?
- Transfer of share document. 股份转让文件。
This refers to the documents signed when shares are bought or acquired. If there are no executed document for the transfer of shares, i.e. script less shares, no stamp duty is payable. 这是指购买或收购股份时签署的文件。如没有已签立的股份转让文件，即没有已签立的股份，则无须缴付印花税。
- Mortgage documents for shares. 股票抵押文件。
A mortgage for share document is signed when you transfer your shares to the bank to obtain a loan. The mortgagor is required to pay the stamp duty on the loan amount. 当你将股份转让给银行以获得贷款时，你就签署了股份抵押文件。按揭人须就贷款金额缴付印花税。
What are the stamp fees to be paid? 要缴付的印花税是多少?
- Transfer of share document: 0.2% on the purchase price or net asset value (NAV) of the shares (whichever is higher). 股份转让文件:股份购买价格或资产净值(NAV)的0.2%(以较高者为准)。
- Mortgage documents for shares: 0.4% of the loan amount, subject to a maximum amount of S$500. 股票按揭文件:贷款金额的0.4%，最高金额为500新元。
When to stamp the document? 什么时候在文件上加盖印花?
You should stamp the document before signing the documents. 在签署文件之前，你应该在文件上加盖印花。
However, you can stamp the documents after signing on these conditions: 但是，您可以在这些条件上签字后加盖印花:
– You have to stamp the documents within 14 days after the documents are signed in Singapore or -如文件在新加坡以内签署，你必须在14天内加盖印花 或
– Within 30 days of receiving the signed document if the document is signed outside of Singapore. -如文件是在新加坡以外签署，则在收到签署文件后30天内。
Penalty for non-payment or late payment 逾期付款或不付款的罚款
If documents are unstamped, stamped late or incompletely stamped, a penalty of up to 4 times the payable stamp fee may be imposed. 如文件未加盖印花、迟加盖印花或未完全加盖印花，最高可处以四倍于应缴印花税的罚款。