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什麼時候要繳納印花稅？
僅當印花稅完全繳付時，有關文件才會按時蓋章送審。若為在新加坡所簽署之文件，則需於文件簽署當日起計14日內繳稅；若為在新加坡以外之地方所簽署之文件，則需於文件送達新加坡後之30日內繳稅。
逃漏上述文件申請之印花稅屬違法行為，一經IRAS查獲，將被處加徵稅項四倍之罰鍰。
個人及外籍人士之相關事項
一般來說，在新加坡因出售不動產而獲得收益者毋須被課稅，乃因有關收益純屬資本利得。
當某人被視為以交易不動產作為其職業，則因出售不動產而獲得之收益將被考慮課取所得稅。
以下四項為判斷準則：
I. 進行不動產買賣交易之頻率
II. 獲得及出售不動產之原因
III. 以財務手段長期持有不動產
IV. 持有期間
公司之相關稅項
不論本地或外國公司，皆須負擔一固定比率之稅項。
以下為每個YA之稅率及稅務減免方案：
| Year of Assessment (YA) | Tax rate | Tax exemption / rebate |
| From 2010 | 17% | Partial tax exemption and tax exemption scheme for new start-up companies Companies will continue to enjoy the partial tax exemption scheme and tax exemption scheme for new start-up companies as provided in YA 2008 and YA 2009. In addition, with effect from YA 2010, the tax exemption scheme for new start-up companies will be extended to include companies limited by guarantee, subject to the same conditions. SME Cash Grant and Corporate Income Tax (CIT) Rebate For YA 2012, companies will be granted a one-off 5% SME Cash Grant. For YA 2011, companies will be granted a 20% CIT Rebate or 5% SME Cash Grant, whichever is the higher amount. |
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