Section 21B(1) of the Act, which deals with the amount of withholding tax for property tax, is amended by replacing the word « two » with « three » per cent. The amended section 21B (1) of the Act reads as follows (amendment as set out below): before concluding, the buyer must pay the stamp duty in accordance with the decision to fix the stamp duty to be paid, your financier must receive the full amount of the refund (from the buyer or the buyer`s financier), the property must be properly cashed and unloaded by your financier, the purchase price paid to you and the transfer memorandum submitted to the competent Land Office (which belongs to the property) / the assignment that is transmitted to the developer for approval (for untitled property). Your appointed lawyers will prepare or verify the sales contract (SPA) and inform you of your rights and obligations under the SPA.