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Contents

Long Title

Part I PRELIMINARY

Part II PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY

Liability of instruments to duty

Payment of duty

Valuation for duty

Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS

Part IV LIABILITY FOR PAYMENT OF DUTY

Part V ADJUDICATION AS TO STAMPS

Part VI TIME OF STAMPING INSTRUMENTS

Part VII INSTRUMENTS NOT DULY STAMPED

Part VIII ALLOWANCE FOR SPOILED STAMPS

Part IX OFFENCES AND PENALTIES

Part X MISCELLANEOUS

FIRST SCHEDULE Instruments Chargeable With Stamp Duty

SECOND SCHEDULE Instruments Which May be Stamped With Impressed or Adhesive Stamps

THIRD SCHEDULE Persons Liable to Pay Stamp Duty

FOURTH SCHEDULE Adjudication Fees

FIFTH SCHEDULE Valuation Fees

Legislative History

Comparative Table

 
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On 20/06/2013, you requested for the version in force on 20/06/2013 incorporating all amendments published on or before 20/06/2013. The closest version currently available is that of 01/04/2006.
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FIFTH SCHEDULE
Valuation Fees
Subject-matter of Instrument
 
Fee
1. Any immovable property sold under Part IV of the Housing and Development Act (Cap. 129)
 
$30
2. Any other immovable property —
 
 
(a) where there is no difference between the certified value under section 37(3) and the value on which, in the opinion of the applicant for the adjudication, the duty was chargeable
 
$105 for each certificate of valuation
(b) where there is such a difference —
 
 
(i) on the first $10,000 of such difference
 
1%
(ii) on the next $90,000 of such difference
 
0.50%
(iii) on the excess where the difference is in excess of $100,000
 
0.25%, or $105 for each certificate of valuation, whichever is the higher.
[33/99; 32/2000]