Payment of duty
—(1) All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is chargeable are to be fully and truly set forth in the instrument.
(2) The Commissioner may require to be furnished with such evidence as he may consider necessary to prove that all such facts and circumstances are truly set forth in it.
6. Except where express provision to the contrary is made by this Act or any other Act —
an instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;
an instrument made for any consideration in respect of which it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
6A. Except where express provision is made to the contrary in this Act, all duties chargeable on any instrument shall be paid and denoted by attaching to the instrument a stamp certificate relating to the instrument.
—(1) The Commissioner may establish or operate a computer service known as the E-Stamping system that enables a registered person, in accordance with the arrangements made under this section —
to obtain an assessment of stamp duty (and any penalty) on an instrument;
to pay stamp duty (and any penalty) on an instrument by electronic funds transfer in accordance with the assessment; and
to stamp the instrument by attaching a stamp certificate to it which bears an authorisation number issued for the instrument and such other particulars as are determined by the Commissioner,
without the need for the instrument to be presented to the Commissioner or a proper officer in charge of the stamp office.
(2) Any person may apply to the Commissioner to register to use the E-Stamping system.
(3) The Commissioner may refuse an application made under subsection (2) or approve the registration of the applicant subject to such terms as he thinks fit.
(4) An approval may be amended at any time by agreement between the Commissioner and the registered person or by written notice given by the Commissioner to the registered person.
(5) An approval granted under subsection (3) shall remain in force until it is cancelled by the Commissioner or until the registered person surrenders the approval.
(6) The Commissioner may, by written notice, cancel an approval at any time for any reason.
(7) The Commissioner may, with the approval of the Minister —
determine the information and particulars that may be electronically transmitted under the E-Stamping system, including the form and manner they are to be transmitted;
determine the procedure for use of the E-Stamping system, including the procedure in circumstances where there is a breakdown or interruption in the computer service; and
generally do such other things for the better provision of the computer service.
—(1) For the purposes of this Act, the issue, using the E-Stamping system, of a stamp certificate for an instrument shall comprise an assessment of the duty (and any penalty) in relation to the instrument.
(2) A registered person must, on receipt of a stamp certificate issued for the instrument by the Commissioner, immediately attach the stamp certificate to the instrument.
—(1) Every registered person shall, for the purposes of the E-Stamping system, open an electronic banking facility with a bank to enable the transfer of funds from his designated account with the bank to an account specified by the Commissioner.
(2) The Commissioner shall, on issuing to a registered person a stamp certificate in respect of any instrument that is chargeable with duty, immediately deduct through electronic funds transfer the full amount of duty chargeable from the designated account of the registered person.
(3) Nothing in subsection (2) shall require the Commissioner to deduct any money from the designated account of the registered person if the funds in that designated account are less than the full amount of duty chargeable on the instrument.
—(1) The duties for the time being chargeable upon any of the instruments specified in the Second Schedule may be paid and denoted by either impressed or adhesive stamps.
(2) Subject to subsection (1), duties for the time being chargeable may be paid and denoted by impressed stamps, and no instrument, the duty upon which is permitted to be denoted by an impressed stamp, shall be deemed to be duly stamped unless it has been stamped in the manner prescribed in this section.
(3) The officer in charge of any stamp office authorised by the Commissioner to issue impressed stamps shall, on presentation to him at his office of any instrument for the purpose of being stamped with an impressed stamp, affix to the instrument an impressed stamp or stamps denoting the amount of duty paid.
(4) An instrument, the duty upon which is required or permitted by law to be denoted by an adhesive stamp, is not to be deemed duly stamped with an adhesive stamp unless —
the person required by law to cancel the adhesive stamp cancels it by writing on or across the stamp his name or initials, or the name or initials of his firm, together with the true date of his so writing, or otherwise effectually cancels the stamp and renders it incapable of being used for any other instrument; or
it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.
(5) Where 2 or more adhesive stamps are used to denote the stamp duty upon an instrument, each or every stamp shall be cancelled in the manner provided in subsection (4).
(6) In the case of the instruments specified in the second column of the Second Schedule, the persons mentioned in the third column of that Schedule are the persons required to cancel the adhesive stamps.
(7) Subject to section 6A, no stamps other than stamps of Singapore shall be used for payment of duty upon any instrument chargeable with duty under this Act.
5 Section 7 to be repealed when section 36 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) is brought into operation.
Sections 2 (a), 36 and 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) were not in operation at the time of this Revised Edition.
—(1) Notwithstanding anything in this Act, it shall be lawful for the Commissioner by licence under his hand to authorise any person to pay, by means of a postal franking machine, the duty on any instrument included in the Second Schedule.
[38/75; 14/83; 26/96; 33/99]
(2) A licence issued under this section shall be subject to such conditions as the Commissioner may in his discretion impose.
(3) The issue of a licence under this section shall be notified by publication in the Gazette.
(4) Every impression indicating the payment of duty made by a postal franking machine used under licences under this section shall contain the true date of the making of the impression.
(5) The franking of any of the above-mentioned instruments by any duly authorised person as provided for in this section if done in accordance with the terms of this section and of the licence shall have the same effect as cancelling an adhesive stamp on the date and to the value indicated by the franking.
6 Section 8 to be repealed when section 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) is brought into operation.
Sections 2 (a), 36 and 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) were not in operation at the time of this Revised Edition.)
—(1) Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on each separate instrument, the Commissioner may by order authorise any person to compound the payment of duty on such instruments as may be specified in the order on the following conditions:
that the person delivers to the Commissioner accounts in respect of the instruments at a date to be specified by the Commissioner in such form and containing such particulars as the Commissioner may direct;
that, on delivery of the accounts required under paragraph (a), the person pays to the Commissioner the amount of duty due on all the instruments;
that the person endorses on each of the instruments specified in the order the words “Stamp Duty Paid” together with such other particulars as the Commissioner may specify; and
that the person complies with such other requirements as the Commissioner may impose.
(2) The Commissioner may, if he thinks fit, waive any of the conditions in subsection (1).
(3) Instruments in respect of which payment of duty by way of composition has been made under this section shall, notwithstanding any other provision of this Act, be deemed to be duly stamped.
(4) The Commissioner may, by notice and for any reason he deems fit, cancel any authorisation granted under subsection (1) and shall, in such notice, specify the date from which the authorisation is cancelled.
—(1) Every instrument written upon stamped paper is to be written in such manner, and every instrument partly or wholly written before being stamped shall be so stamped, that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument written upon the same piece of paper.
(2) If more than one instrument is written upon the same piece of paper, every one of the instruments shall be separately and distinctly stamped with the duty with which it is chargeable.
7 Section 10 to be repealed when section 36 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) is brought into operation.
(Sections 2 (a), 36 and 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) were not in operation at the time of this Revised Edition.)
11. Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last-mentioned duty may, if application is made to the Commissioner for that purpose, and on production of both the instruments, be denoted upon such first-mentioned instrument in such manner as the Minister may by rules prescribe.
12. The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) shall not be deemed duly stamped unless —
it is stamped as an original instrument; or
it appears from the stamp certificate for the instrument that the instrument is a duplicate or counterpart.