Before signing a Singapore residential tenancy, the parties expressly agree: 'The landlord shall pay the stamp fees on this agreement in accordance with the Stamp Duties Act.' The agreement is chargeable with duty and no exemption applies. There is no conflicting clause. As between landlord and tenant, what does this covenant mean?
The clause allocates the stamp-duty expense to the landlord. Section 34 of the Stamp Duties Act expressly introduces its default allocation with 'In the absence of an agreement to the contrary'. CEA's template likewise leaves the paying party in its stamp-fee covenant for the parties to specify. Their express choice therefore governs the cost allocation between them. Choosing who bears the expense does not create a tax exemption, an equal-sharing rule or a change to the amount of duty. This question does not determine the revenue authority's enforcement rights or the stamping deadline.