Stamp Duties Act 1929 · 2021 Revised Edition · Part 5 · Adjudication, Objection and Appeal
38. Certificate of adjudication by Commissioner
Feedback & supportLast amended by an amending law of 2018. 2 amendments in all.
When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in the Commissioner’s opinion one of a description chargeable with duty, and —
the Commissioner determines that the instrument is already fully stamped; or
the duty assessed by the Commissioner under section 37, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid,the Commissioner must certify by issuing and attaching to the instrument a certificate of adjudication, stating that the full duty, with which it is chargeable, has been paid.
Subject to subsection (3), when the instrument is in the Commissioner’s opinion not chargeable with duty or with full duty, the Commissioner must certify in the manner mentioned in subsection (1) that the instrument is not so chargeable.
Commissioner
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
Where the instrument is one mentioned in section 15A(1), the Commissioner may base his or her opinion on a statutory declaration in such form as he or she may direct, made by or on behalf of the target company, the acquiring company or the acquiring subsidiary, or all of them, mentioned in that provision, and such further evidence as the Commissioner considers necessary.
company
“company” means any company incorporated or registered under any law in force in Singapore or elsewhere;
Any instrument in respect of and to which a certificate of adjudication has been issued and attached under this section is deemed to be duly stamped or not chargeable with duty (as the case may be); and, if chargeable with duty, is receivable in evidence or otherwise and may be acted upon and registered as if that instrument had been originally duly stamped.
duly stamped
“duly stamped”, as applied to an instrument chargeable with duty, means —(a)that the instrument bears an adhesive or impressed stamp of not less than the proper amount, and that stamp has been affixed in accordance with the provisions of this Act for the time being in force at the time of stamping; or(b)that the instrument, if stamped using the E‑Stamping system, has attached to it a stamp certificate issued for the instrument by the Commissioner in accordance with the provisions of this Act for the time being in force at the time of stamping;
Nothing in this section is deemed to require the Commissioner to certify that the full duty with which an instrument is chargeable has been paid —
duty
“duty” means any stamp duty for the time being chargeable under this Act or any other Act;
unless any penalty chargeable in respect of the instrument under this Act has been paid; or
if the instrument cannot by law be stamped.