Stamp Duties Act(CHAPTER 312)
Table of Contents
Long Title
Part I PRELIMINARY
1 Short title
2 Interpretation
3 Commissioner and Deputy Commissioners of Stamp Duties
Part II PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY
4 Instruments chargeable with duty
5 All facts and circumstances to be set out
6 Instrument relating to distinct matters
6A How duties are denoted
6B E-Stamping system
6C Electronic assessment and stamping of instruments
6D Electronic funds transfer of duty
7 Mode of payment
8 Franking of certain instruments
9 Composition of duty
10 How instruments are to be written and stamped
11 Where duty chargeable depends on duty paid on another instrument
12 Counterparts
13 Currency and securities
14 Instruments reserving interest
Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
15 Relief from ad valorem stamp duty upon reconstruction or amalgamation of companies and transfer of assets between associated companies
16 Voluntary conveyance inter vivos
17 How conveyance in consideration of debt or subject to future payment, etc., to be charged
18 Duties on foreclosure orders
19 Valuation in case of annuity
20 (Repealed)
21 Conveyances and transfers in contemplation of sale
22 Contracts, etc., to be chargeable as conveyances on sale
22A Contracts and instruments chargeable as conveyances on sale of residential property
22B Exempted instruments made on or after 15th May 1996
23 (Repealed)
24 What is to be deemed a conveyance, not being a sale or mortgage
25 Leases, how to be charged in respect of produce, etc.
26 Directions as to duty upon leases, etc.
27 Directions as to duty upon mortgages, etc.
28 (Repealed)
29 Security for future advances, how to be charged
30 Certain mortgages of stock to be exempt from duty
31 (Repealed)
32 (Repealed)
33 Directions as to certain contract notes
33A Commissioner may disregard certain transactions and dispositions
Part IV LIABILITY FOR PAYMENT OF DUTY
34 Duty by whom payable
35 (Repealed)
36 Exemptions
Part V ADJUDICATION AS TO STAMPS
37 Mode of adjudication as to proper stamp duty
38 Certificate of adjudication by Commissioner
39 Exception to sections 37 and 38
39A Notice of objection
40 Appeal to High Court
41 Stamping after adjudication
Part VI TIME OF STAMPING INSTRUMENTS
42 Instruments executed in Singapore
43 Instruments executed outside Singapore
44 (Repealed)
45 Transfers of shares
46 Stamping of instruments after execution
47 Period of time for stamping to commence on day after execution
48 Denoting penalty
49 Persons liable to penalty
50 Suit for recovery of duty, etc., by Commissioner
Part VII INSTRUMENTS NOT DULY STAMPED
51 Examination and impounding of instruments
52 Instruments not duly stamped inadmissible in evidence
53 Instruments impounded how dealt with
54 (Repealed)
55 Recovery of duty and penalty
56 Liability of any person to pay full duty or penalty unaffected by erroneous assessment
Part VIII ALLOWANCE FOR SPOILED STAMPS
57 Allowance for spoiled stamps
58 Allowance for misused stamps
59 Allowance, how to be made
60 Stamp may be repurchased
Part IX OFFENCES AND PENALTIES
61 Not cancelling adhesive stamps
62 Penalty for evasion of duty
63 Penalty for executing instruments not duly stamped, etc.
64 Penalties relating to stamp certificates, etc.
65 Penalty for obstructing Commissioner and similar offences
65A General penalty
66 Penalty for enrolling, etc., instrument not duly stamped
67 Fraud in relation to duty
68 Institution and conduct of prosecution
68A Service of summons
Part X MISCELLANEOUS
69 Books, etc., in the custody of public officers may be inspected without fee
70 Power to declare agents
70A Recovery of duty from deceased individual
70B Company wound-up
70C Power to call for any instruments, books, accounts or other records
71 Commissioner may require declaration, etc.
72 Commissioner may impound instrument
73 Responsibility for loss or damage
74 Power to reduce or remit duties
75 Refund and repayment of duty
76 Moneys to be paid into Consolidated Fund
77 Rules
78 Power to amend Schedules