Singapore legislation

Section 6C

of Stamp Duties Act 1929

Section 6C

Electronic assessment and stamping of instruments

Amended by37/2018

(1)

For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an assessment of the duty (and any penalty) in relation to the instrument.

(2)

A person must, on receipt of a stamp certificate issued for the instrument by the Commissioner, immediately attach the stamp certificate to the instrument.

Amended by37/2018

Read in full context — Stamp Duties Act 1929 →