Statute Details
- Title: Fees (Payment by Revenue Stamps) Order
- Act Code: FeA1920-OR33
- Legislative Type: Subsidiary legislation (Order)
- Authorising Act: Fees Act (Chapter 106, Section 6)
- Citation: Fees (Payment by Revenue Stamps) Order (O 33)
- Revised Edition: Revised Edition 1996 (15 May 1996)
- Commencement (as indicated): 1 September 1970
- Status: Current version as at 27 March 2026
- Key Provisions: Section 1 (Citation); Section 2 (Revenue stamps permitted)
- Related Legislation: Fees Act (Cap. 106)
What Is This Legislation About?
The Fees (Payment by Revenue Stamps) Order is a short piece of Singapore subsidiary legislation that standardises how certain government fees are paid when the relevant law allows payment by postage or adhesive stamps. In practical terms, it clarifies that where written law provides for fees for licences or permits in subordinate courts, public offices, or departments to be paid using stamps, the correct method is payment by revenue stamps.
The Order is not a general “fees law” in itself. Instead, it operates as a mechanism within the broader framework of the Fees Act. It ensures consistency across different licensing and permitting regimes by specifying the type of stamp that must be used for fee payment in the specified contexts.
Because the Order is triggered only when “in any written law provision is made” for stamp-based payment of fees for licences or permits, it functions like a cross-cutting rule. It helps avoid uncertainty about whether postage stamps, adhesive stamps, or revenue stamps are acceptable for fee payment, and it reduces the risk of invalid payment methods.
What Are the Key Provisions?
Section 1 (Citation) provides the formal short title for the instrument. This is a standard provision used for referencing and legal citation in documents, pleadings, and administrative decisions.
Section 2 (Revenue stamps permitted) is the substantive operative clause. It states that where any provision in any written law makes provision for the payment of fees for licences or permits in any subordinate court, public office or department by means of postage or adhesive stamps, the fees shall be payable by means of revenue stamps.
In plain language, Section 2 does two things:
- It identifies the scenario: there must be an existing written-law provision that contemplates paying fees for licences or permits using postage or adhesive stamps.
- It mandates the correct stamp type: even if the earlier provision refers to postage or adhesive stamps, the payment must be made using revenue stamps.
Legal effect and compliance implications. For practitioners, the key takeaway is that the Order can override or modify the practical payment method implied by earlier or separate written-law provisions. If a licensing or permitting regime (for example, a regulation or subsidiary instrument) historically allowed fees to be paid by postage or adhesive stamps, Section 2 directs that revenue stamps are the required form. This matters for validity of payment, processing of applications, and potential disputes about whether a fee has been properly paid.
Scope of institutions. Section 2 applies to fees for licences or permits in:
- Subordinate courts
- Public offices
- Departments
This is important because it is not limited to a single regulator or licensing authority. It is intended to cover multiple government bodies that issue licences or permits and collect fees.
Scope of fee types. The Order is limited to fees for licences or permits. It does not, on its face, address other types of charges such as fines, penalties, or service fees not tied to licences/permits. Accordingly, lawyers should assess whether the relevant charge is truly a “fee for a licence or permit” within the meaning of the provision.
Reference to the Gazette. The extract notes “[G.N. No. S 231/70]”. This indicates the instrument’s original publication and provides a traceable source for historical verification. While not essential for day-to-day application, it can be useful when confirming the legislative history or when dealing with older licensing regimes.
How Is This Legislation Structured?
The Order is extremely concise. It contains:
- Section 1: Citation (how the Order is referred to).
- Section 2: Revenue stamps permitted (the operative rule).
There are no additional parts, schedules, or detailed administrative procedures in the extract provided. The legislative design suggests that the Order’s purpose is narrow and functional: to specify the correct stamp medium for fee payment where stamp-based payment is otherwise contemplated.
Who Does This Legislation Apply To?
Section 2 applies to situations where fees for licences or permits are payable to a subordinate court, public office, or department and where the relevant written law provision permits payment by postage or adhesive stamps. In such cases, the payer must use revenue stamps to pay those fees.
Accordingly, the practical “audience” includes:
- Applicants and licence/permit holders who pay fees to obtain or maintain licences/permits.
- Government officers and departments that accept fee payments and process applications.
- Legal practitioners advising on procedural compliance, especially where historical or cross-referenced provisions mention postage or adhesive stamps.
Because the Order is triggered by “any written law provision” that already contemplates stamp payment, it can affect a wide range of licensing and permitting contexts. Lawyers should therefore consider it when reviewing older or specialised instruments that specify payment by postage/adhesive stamps.
Why Is This Legislation Important?
Although the Order is short, it has real operational significance. Fee payment rules are often treated as procedural requirements, and non-compliance can lead to delays, rejection of applications, or disputes about whether a fee was properly paid. By requiring revenue stamps where other stamp types were referenced, the Order reduces ambiguity and supports consistent enforcement.
From a legal risk perspective, the Order is particularly relevant in two situations. First, where a licensing instrument or written-law provision still uses older language such as “postage or adhesive stamps” (or where the instrument’s drafting predates modern payment methods). Second, where there is a dispute about whether a fee was paid in the manner required by law. In those cases, Section 2 provides a clear statutory direction: revenue stamps are the correct medium.
For practitioners advising government agencies or applicants, the Order also supports administrative defensibility. If a department rejects payment made using postage or adhesive stamps, the department can rely on Section 2 to justify that revenue stamps are mandatory. Conversely, if an applicant has used the wrong stamp type, the Order can be used to assess whether the fee payment is defective and what remedial steps might be needed (for example, paying the fee again using the correct method, subject to the relevant licensing regime’s rules on late payment or curing defects).
Related Legislation
- Fees Act (Cap. 106), Section 6 (authorising provision)
Source Documents
This article provides an overview of the Fees (Payment by Revenue Stamps) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.