Statute Details
- Title: Fees (Payment by Revenue Stamps) Order
- Act Code: FeA1920-OR33
- Legislative Type: Subsidiary legislation (SL)
- 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), with commencement reference shown as 1 September 1970
- Status: Current version as at 27 March 2026
- Key Provisions: Section 1 (Citation); Section 2 (Revenue stamps permitted)
What Is This Legislation About?
The Fees (Payment by Revenue Stamps) Order is a short but practical piece of Singapore subsidiary legislation. In plain terms, it standardises how certain government fees—specifically fees for licences or permits—must be paid when the relevant written law allows payment using postage or adhesive stamps. The Order ensures that, in those circumstances, the fees are payable by means of revenue stamps.
Revenue stamps are a form of fiscal instrument used to evidence payment of certain government charges. The Order does not create new fees or new licensing regimes. Instead, it addresses a payment mechanism: when a licence or permit fee is payable through stamps under existing written law, the Order specifies that the stamps must be revenue stamps (rather than ordinary postage stamps or other adhesive stamps).
Because the Order is tied to “any written law provision” that already contemplates stamp-based payment, its scope is cross-cutting. It applies across subordinate courts, public offices, and departments—wherever the underlying legislation provides for stamp payment for licence/permit fees.
What Are the Key Provisions?
Section 1 (Citation) is a standard provision. It states that the instrument may be cited as the Fees (Payment by Revenue Stamps) Order. While this does not affect substantive rights, it is important for legal referencing, pleadings, and compliance documentation.
Section 2 (Revenue stamps permitted) is the operative clause. It provides 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, then the fees shall be payable by means of revenue stamps.
Practically, Section 2 resolves a payment-form question. Without this Order, there could be ambiguity as to whether ordinary postage stamps or generic adhesive stamps are acceptable substitutes for the fiscal stamps required to evidence payment of government fees. Section 2 clarifies that the correct stamp type is a revenue stamp—a stamp issued for the purpose of paying government revenue/fees.
Several elements of Section 2 are worth highlighting for practitioners:
- Trigger: The underlying written law must already provide for payment of fees for licences or permits by “postage or adhesive stamps”. The Order does not independently authorise stamp payment where none exists.
- Fee category: The fees are for licences or permits. The Order is not framed for other types of charges (e.g., court fines, civil filing fees, or administrative charges) unless those charges are within the “licences or permits” category addressed by the underlying written law.
- Institutional scope: The fees are payable in any subordinate court, public office or department. This indicates broad administrative coverage across government and court-related licensing/permit processes.
- Mandatory outcome: “The fees shall be payable by means of revenue stamps.” The language is mandatory (“shall”), not permissive.
- Legal effect: The Order effectively substitutes the required stamp type. Even if the underlying provision mentions postage or adhesive stamps, Section 2 directs that the correct instrument is revenue stamps.
Section 2 also includes a Gazette reference: [G.N. No. S 231/70]. This is useful for historical verification and for practitioners who need to trace the original publication of the Order.
How Is This Legislation Structured?
The Order is extremely concise. It contains:
- Section 1: Citation.
- Section 2: Revenue stamps permitted (the substantive rule).
There are no Parts, schedules, or detailed procedural provisions in the extract provided. The instrument functions as a targeted amendment/clarification to payment methods under the Fees Act framework.
Who Does This Legislation Apply To?
Section 2 applies to situations where a licence or permit fee is payable in a subordinate court, public office, or department, and the relevant underlying written law provision allows payment by postage or adhesive stamps. In those circumstances, the payer must use revenue stamps to pay the fee.
In terms of who is affected, the direct obligation falls on the person paying the fee (e.g., an applicant for a licence or permit) and on the issuing authority (the subordinate court, public office, or department) that receives the payment. If an authority accepts the wrong type of stamp, it risks non-compliance with the legal requirement that the fee “shall be payable” by revenue stamps.
Although the Order is short, its practical reach can be significant because it operates across “any written law provision.” That means it can apply to multiple licensing/permit regimes, even if those regimes were enacted at different times and use different wording about stamp payment.
Why Is This Legislation Important?
Even though the Fees (Payment by Revenue Stamps) Order contains only one substantive provision, it matters for compliance and for avoiding payment disputes. In licensing and permitting contexts, the fee payment step is often a condition precedent to processing an application, issuing a permit, or validating a transaction. If the fee is not paid in the legally prescribed manner, the application may be delayed, rejected, or treated as not properly paid.
From a legal practitioner’s perspective, the Order is useful because it provides a clear rule for interpreting older or cross-referenced provisions. Many licensing/permit statutes and regulations historically used stamp-based payment language. Where those provisions mention postage or adhesive stamps, Section 2 supplies the modern legal requirement: revenue stamps must be used. This reduces interpretive uncertainty and supports consistent administrative practice.
In enforcement and administrative terms, the Order supports fiscal integrity. Revenue stamps are designed to evidence payment of government revenue/fees. Ordinary postage stamps are intended for mail services and do not necessarily provide the same fiscal evidencing function. By requiring revenue stamps, the Order helps ensure that fee payments for licences and permits are properly recorded and attributable to the correct statutory fee.
Finally, the Order’s placement under the Fees Act (Chapter 106, Section 6) indicates that it is part of a broader statutory framework governing how fees are collected and evidenced. Practitioners should therefore consider it alongside the Fees Act and any specific licensing/permit legislation that sets out the fee and payment method.
Related Legislation
- Fees Act (Chapter 106), Section 6 (authorising act)
- Licensing and permit provisions in “any written law” that refer to payment by postage or adhesive stamps for fees payable in subordinate courts, public offices, or departments
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.