Statute Details
- Title: Fees Act 1920
- Full Title: An Act to provide for the levy of fees and payments for licences.
- Act Code: FeA1920
- Type: Act of Parliament
- Current status (as provided): Current version as at 26 Mar 2026
- Key subject matter: Levy, payment, recovery, and remission of fees and related charges/penalties/interest for licences, permits and other regulated matters
- Principal decision-maker: Minister for Finance (via orders)
- Key sections (from extract): Sections 2–10 (including recovery, stamp payment, remission, and validation)
- Notable amendments (from extract): Act 4 of 2008 (effective 01/04/2024) and earlier revised editions
What Is This Legislation About?
The Fees Act 1920 is a framework statute that enables the Government of Singapore to impose and administer fees and payments connected with licences, permits, and other regulated approvals. In practical terms, it provides the legal machinery for (i) setting the amounts of fees and related charges, (ii) requiring payment in a particular form (including by stamps), (iii) enforcing payment through recovery mechanisms, and (iv) allowing the Minister for Finance to remit fees or related sums in appropriate circumstances.
Although the Act is titled “Fees Act 1920” and refers to licences, its scope is broader than a narrow “licensing fee” regime. It covers “fees and payments for licences, permits and otherwise” and also extends to charges and penalties for late payment and interest on outstanding amounts. It applies across courts and public offices and departments—meaning that it is designed to support fee collection in both regulatory and administrative contexts.
For practitioners, the Act is best understood as a procedural and enabling statute. It does not itself list fee amounts; instead, it authorises the Minister for Finance to prescribe those amounts by order, and it sets out how those prescribed amounts can be collected and enforced. It also addresses transitional and validation issues for amounts collected before the 2008 amendments.
What Are the Key Provisions?
Section 1 (Short title) is straightforward: it identifies the statute as the “Fees Act 1920”. While not substantive, it is relevant for citation and interpretation.
Section 2 (Minister for Finance may prescribe fees, etc.) is the core enabling provision. It empowers the Minister for Finance, by order, to prescribe: (a) the fees and payments for licences, permits and otherwise; (b) charges and penalties for late payment of any such fee or payment; and (c) interest payable on outstanding amounts of the fee/payment/charge/penalty, including interest relating to payments made by instalment. The section also specifies the contexts in which these fees and payments are leviable: “in the subordinate courts of civil and criminal jurisdiction, and in all public offices and departments.”
From a legal practice perspective, Section 2 is crucial because it explains where the fee regime comes from. The “amounts” and “rules” are typically found in the Minister’s orders made under Section 2, not in the Act itself. When advising clients on fee liability, practitioners should therefore locate the relevant order(s) prescribing the fee, the due date, and any late payment consequences.
Section 3 (Publication) sets out the procedural requirements for the Minister’s orders under Section 2. Every such order must: (a) be published in the Gazette; (b) have effect from the date of publication; and (c) be presented to Parliament as soon as possible after publication. This matters for validity and enforceability: if an order is not properly published, parties may have arguments about whether it can take effect against them. The section also clarifies that the effective date is tied to Gazette publication.
Section 4 (Officers may decline to act till payment) provides an operational enforcement tool. It allows an officer of any court, public office or department—who is required to do something for which a fee or payment is chargeable under the Act—to decline to do that thing until the fee is paid or the payment is made. This is a “withholding” mechanism: rather than waiting for later recovery proceedings, the relevant authority can refuse to process or perform the requested act until payment is made.
Section 5 (Fees, etc., recoverable as fines before Magistrate’s Court) establishes the enforcement pathway for unpaid fees and related sums. It provides that fees, payments, charges, penalties and interest prescribed in an order under Section 2 are recoverable (where not otherwise provided for) by summary procedure before a Magistrate’s Court, in the manner used for recovery of fines and penalties. The complaint is to be made by or on behalf of the officer to whom the sums ought to have been paid or the payments ought to have been made.
Section 5(2) adds an evidential rule: a certificate by the relevant officer that the fee/charge/penalty/interest has not been paid (or the payment has not been made) is “prima facie proof of non-payment.” For practitioners, this means that once the officer’s certificate is produced, the burden shifts in practice to the defendant to rebut non-payment. Advising clients should therefore include early attention to documentary proof of payment (receipts, bank records, payment confirmations) and any grounds to challenge the underlying fee assessment.
Sections 6 and 7 (Payments by stamps; conversion from stamps to money) address the form of payment. Section 6 allows the Minister to declare that all or any fees/payments for licences or permits in specified contexts (subordinate courts, public offices and departments) shall be payable by means of stamps under existing stamp duty collection laws. Section 7 then allows the Minister to declare that fees/payments previously payable by stamps shall be paid in money, notwithstanding any contrary Act.
These provisions are historically significant and may still matter where older stamp-based systems persist or where particular fee categories are designated for stamp payment. Practitioners should check the current Ministerial orders and any transitional provisions to determine the correct payment method for a given fee.
Section 8 (Fees prescribed by written law) protects the operation of other legislation. It states that nothing in the Fees Act 1920 affects the amount of any fee/payment/charge/penalty/interest leviable or chargeable under any written law in force where that written law expressly provides for the amount. In other words, the Fees Act does not override specific fee schedules in sectoral statutes; it coexists with them.
Section 9 (Remission of fees, etc.) provides discretion to reduce or waive sums. Section 9(1) allows the Minister for Finance to remit wholly or in part, generally or in particular cases or classes of cases, any fee/payment/charge/penalty/interest prescribed under the Act or under any other written law. Section 9(2) further allows remission to be built into the Minister’s orders made under Section 2, including specifying the person by whom remissions are granted.
For practitioners, remission is often relevant in disputes, hardship situations, administrative errors, or where a client seeks relief from late payment charges or interest. Section 9 also indicates that remission may be structured either through separate remission instruments or embedded within the fee-prescribing order itself.
Section 10 (Validation of collection of charge or penalty for late payment) addresses legal certainty for past collections. It provides that every amount collected before the commencement of the Statutes (Miscellaneous Amendments) Act 2008, as or purportedly as (a) a charge or penalty for late payment of any fee/payment under the Fees Act; or (b) interest on outstanding amounts or for instalment payments, is deemed to have been validly collected. It also bars legal proceedings in any court on account of or in respect of such collection.
This is a classic “validation” clause. Practitioners should note that it limits retrospective challenges to late payment charges/interest collected before the 2008 commencement. Where a client’s dispute concerns older periods, Section 10 may be a significant obstacle to litigation strategies aimed at invalidating those charges.
How Is This Legislation Structured?
The Fees Act 1920 is structured as a short, enabling and procedural statute with numbered sections rather than parts. The Act’s architecture is as follows:
Sections 1–3 deal with identification and the mechanism for prescribing fees: Section 2 empowers the Minister to set fees and related charges/interest; Section 3 requires Gazette publication and parliamentary presentation.
Sections 4–5 provide enforcement and collection tools: Section 4 permits officers to refuse to act until payment; Section 5 provides recovery through summary procedures in the Magistrate’s Court and establishes prima facie proof via an officer’s certificate.
Sections 6–7 address the payment medium: stamps versus money, including conversion from stamp-based payment to cash payment.
Sections 8–9 set boundaries and discretion: Section 8 preserves other written laws that specify fee amounts; Section 9 provides remission powers.
Section 10 is a transitional/curative provision validating certain past collections and limiting legal proceedings.
Who Does This Legislation Apply To?
The Act applies to fees and payments that are leviable in “subordinate courts of civil and criminal jurisdiction” and in “all public offices and departments.” Accordingly, it affects (i) members of the public and businesses who must pay fees for licences, permits, and related administrative or court-related processes, and (ii) the officers and departments responsible for charging and collecting those fees.
In practice, the Act’s obligations attach to the person required to pay the fee or payment under the relevant Ministerial order or other written law. The Act also empowers officers to withhold performance of the relevant act until payment is made, meaning that applicants and litigants may experience delays or refusals if fees are unpaid.
Why Is This Legislation Important?
The Fees Act 1920 is important because it underpins the enforceability of fee regimes across Singapore’s public sector and subordinate courts. Without such a framework, fee collection would be more vulnerable to legal challenge and administrative inconsistency. The Act provides both a legislative basis for prescribing fees and a practical enforcement toolkit.
From an enforcement perspective, the combination of Sections 4 and 5 is particularly significant. Section 4 allows immediate administrative leverage (refusal to act), while Section 5 provides a judicial recovery route with a streamlined evidential mechanism (the officer’s certificate as prima facie proof). This structure can materially affect how fee disputes are handled, including settlement dynamics and litigation strategy.
From a risk management perspective, Section 10’s validation clause is also critical. It can foreclose retrospective challenges to late payment charges or interest collected before the 2008 commencement. Practitioners advising on historical fee disputes should therefore assess the time period and consider whether Section 10 bars the proposed claims.
Finally, Section 9’s remission power offers a non-litigious avenue for relief. Where clients face financial hardship, administrative mistakes, or exceptional circumstances, remission may provide a pragmatic solution—either through an order that already includes remission arrangements or through separate remission decisions by the Minister for Finance.
Related Legislation
- Statutes (Miscellaneous Amendments) Act 2008 (referred to in Section 10 for commencement timing relevant to validation)
- Ministerial orders made under Section 2 of the Fees Act 1920 (the primary instruments prescribing the specific fees, charges, penalties and interest)
- Any written law in force that expressly prescribes fee amounts (preserved by Section 8)
- Gazette publications (required for orders under Section 2 to take effect)
Source Documents
This article provides an overview of the Fees Act 1920 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.