Paying the Duty

Expression of doubt

You can indicate an expression of doubt (EOD) in your Stamp Duty return if:

  • you are in doubt as to the correct application of Stamp Duty law
  • and
  • the return is filed within 44 days of the date of execution (signing, sealing or both) of the instrument (written document).

If you indicate an EOD in your return, you should:

  • submit the return
  • pay the Stamp Duty you believe to be correct based on that return
  • lodge your EOD letter with the National Stamp Duty Office within 44 days of the date of execution of the instrument.

In your EOD letter you should set out:

  • full details of the facts and circumstances affecting the liability of the instrument to Stamp Duty
  • the Stamp Duty law giving rise to doubt.

Your letter should:

  • quote the Document ID (you will find this on your Stamp Duty return)
  • include relevant supporting documents, together with a certified copy of the instrument
  • clearly identify itself as an 'expression of doubt' letter.

Revenue Online Service (ROS) will not issue a stamp certificate when the EOD box is ticked. When Revenue has considered the "doubt" and all is in order, Revenue will release the stamp certificate.

Revenue will reject your EOD if we:

  • have issued general guidelines on how the law applies in similar situations
  • deem that the matter is sufficiently free from doubt
  • consider that the accountable person is trying to avoid or evade Stamp Duty.

If you disagree with Revenue's rejection of your EOD, you can lodge an appeal to the Tax Appeals Commission.

EOD box ticked by mistake

ROS will not issue a stamp certificate when the EOD box is ticked. If you ticked the box by mistake, you should amend the Amend a Stamp Duty return on ROS return to untick the box. When that is done, you should contact the National Stamp Duty Office and ask us to release the stamp certificate.

Next: Stamp Certificates