Singapore legislation
Clause 5
Clause 5
Amendment of section 37
Section 37 of the principal Act is amended by deleting subsection (1) and substituting the following subsection:“(1) Where —
any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or
a copy of any instrument (whether executed or not and whether previously stamped or not) is sent to the Commissioner using the E‑Stamping system or other means approved by the Commissioner,and the person bringing or sending it applies to the Commissioner for adjudication on whether the instrument is chargeable with duty and (if so) the amount chargeable, the Commissioner must adjudicate and assess the duty with which, in the Commissioner’s judgment, the instrument is chargeable.”.