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
Liability of instruments to duty
4 Instruments chargeable with duty
Payment of 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7 (Repealed)
8 (Repealed)
9 Composition of duty
10 (Repealed)
11 Where duty chargeable depends on duty paid on another instrument
12 Counterparts
12A Instrument exempt from duty if its original is stamped, etc.
Valuation for duty
13 Currency and securities
14 Instruments reserving interest
Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
15 Relief from ad valorem stamp duty
15A Relief from ad valorem stamp duty for acquisition of shares of 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20 (Repealed)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 Additional duty on instruments for disposal of immovable property within specified holding period
22B Power to bring section 22A into operation
23 (Repealed)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28 (Repealed)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 Conversion of firm and private company to limited liability partnership
32 Significant change of partners of limited liability partnership
32A Transfer of interest in limited liability partnership
32B Conveyance between limited liability partnership and partner
32C Amalgamation of companies under sections 215A to 215H of Companies Act
33 Directions as to disposal of shares in certain circumstances
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35 (Repealed)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 DUTY PAID OR OVERPAID IN CERTAIN CASES
57 Allowance for duty paid for certain instruments
58 Allowance for duty paid or overpaid
59 (Repealed)
60 (Repealed)
Part IX OFFENCES AND PENALTIES
61 (Repealed)
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 agent, etc., for recovery of duty
70A Recovery of duty from deceased individual
70AA Recovery of duty, etc., from persons leaving Singapore
70B Company wound-up
70C Power to call for any instrument, book, document, account or other record
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
FIRST SCHEDULE Instruments chargeable with stamp duty
SECOND SCHEDULE
THIRD SCHEDULE Persons liable to pay stamp duty
FOURTH SCHEDULE Adjudication fees
FIFTH SCHEDULE Valuation fees
Legislative History
Comparative Table