Stamp Duties Act 1929 · 2021 Revised Edition · Part 8A · Application of Act to Electronic Instruments
60F. Other modifications of Act for electronic instruments
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A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an instrument is, in the case of an electronic instrument, a reference to the due issue of such a certificate for the instrument.
stamp certificate
“stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;
A reference in this Act to a stamp certificate or certificate of adjudication that is attached to an instrument is, in the case of an electronic instrument, a reference to such a certificate that is duly issued for the instrument.
In this Act, an electronic instrument that is executed outside Singapore is received in Singapore if —
electronic instrument
“electronic instrument” means —(a)an electronic record, or a combination of an electronic record and a physical document, mentioned in section 60A(1)(a) or (b); or(b)an electronic record mentioned in section 60A(2);
it is retrieved or accessed by a person in Singapore;
an electronic copy of it is stored on a device (including a computer) and brought into Singapore; or
an electronic copy of it is stored on a computer in Singapore.Examples 1. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are saved on a server in a country outside Singapore. B downloads a copy of the electronic record in Singapore. The electronic instrument comprising those electronic records, having been retrieved by a person in Singapore, is received in Singapore. 2. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are stored on a server in a country outside Singapore. B uses an electronic device to view a copy of those electronic records in Singapore. The electronic instrument comprising those electronic records, having been accessed by a person in Singapore, is received in Singapore. 3. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are stored on a server in Singapore. The electronic instrument comprising those electronic records, having been stored on a computer in Singapore, is received in Singapore.
A reference in section 25(2) and (3) to the time a lease is presented for stamping is, if the lease is an electronic instrument, a reference to the time it is sent to the Commissioner for adjudication in accordance with section 37.
lease
“lease” means a lease of immovable property, and includes the following:(a)any undertaking in writing to cultivate, occupy or pay or deliver rent for immovable property;(b)any instrument by which tolls, rents or profits of any description are let to farm;(c)any writing on an application for a lease intended to signify that the application is granted;
A reference in section 38(1) and (4) to the attachment of a certificate of adjudication to an instrument is to be disregarded in the case of an electronic instrument that is an electronic record.
electronic record
“electronic” and “electronic record” have the meanings given by section 2(1) of the Electronic Transactions Act 2010;Example Anything sent by e‑mail, SMS or any Internet‑based messaging service is an electronic record.
Sections 51, 52(3) and 53 do not apply to an electronic instrument.