Singapore Government
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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 24/05/2013, you requested for the version in force on 24/05/2013 incorporating all amendments published on or before 24/05/2013. The closest version currently available is that of 01/04/2006.
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Liability of instruments to duty
Instruments chargeable with duty
4.
—(1)  Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument —
(a)
which, not having been previously executed by any person, is executed in Singapore; or
(b)
which is executed outside Singapore, and relates to any property situated, or to any matter or thing done or to be done, in Singapore, and is received in Singapore,
shall be chargeable with duty of the amount specified in that Schedule as the proper duty for that instrument.
[33/99]
(2)  All instruments chargeable with duty shall be duly stamped.
[33/99]