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  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7 (Repealed)
8 (Repealed)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10 (Repealed)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20 (Repealed)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 Duty on conveyance of equity interests in property-holding entities
23A Offences for section 23
23B Section 23, etc., applies also to transfers, assignments and contracts
23C Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.
23D Power to bring sections 23 to 23C into operation
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28 (Repealed)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

Part VIIIA APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS

59 Interpretation of this Part
60 Application
60A Electronic instruments treated as instruments
60B Application of Act to electronic instruments
60C Execution of electronic instruments
60D Meaning of "duly stamped" and denoting of duties for electronic instruments
60E No double duty
60F Other modifications of Act for electronic instruments
60G Exempt electronic records and transactions
60H Rules

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, or to obtain information
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

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