Statute Details
- Title: Fees (Payment by Revenue Stamps) Order
- Act Code: FeA1920-OR33
- 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) [1 September 1970]
- Current status: Current version as at 27 March 2026
- Key provisions: Section 1 (citation); Section 2 (revenue stamps permitted)
- Legislative history (extract): G.N. No. S 231/70; 1996 RevEd
What Is This Legislation About?
The Fees (Payment by Revenue Stamps) Order is a short piece of Singapore subsidiary legislation that standardises how certain fees are paid when written law provides for payment by postage or adhesive stamps. In plain terms, it clarifies that where a law allows fees for licences or permits to be paid using stamps, the correct mechanism is payment by revenue stamps.
The Order operates in the context of the Fees Act (Cap. 106), which provides a framework for the collection of fees by public authorities. This particular Order addresses a narrow but practical administrative question: what kind of stamps may be used to pay those fees—especially in relation to licences and permits issued by subordinate courts and public offices or departments.
Although the text is brief, the effect can be significant in practice. For lawyers advising on compliance, it affects how fees must be remitted and what payment method is legally acceptable when a written law provision refers to postage or adhesive stamps. It also reduces ambiguity for applicants and administrators by specifying the required stamp type.
What Are the Key Provisions?
Section 1 (Citation) provides the formal name by which the Order may be cited. This is standard drafting: it does not create substantive obligations, but it helps practitioners locate and reference the instrument accurately in legal documents, submissions, and compliance checklists.
Section 2 (Revenue stamps permitted) is the operative provision. 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.
Several elements in Section 2 matter for interpretation and application:
- Triggering condition: the underlying written law must provide for payment of fees for licences or permits by means of postage or adhesive stamps.
- Scope of fee types: the fees must be for licences or permits (not, for example, court fines or other charges unless they are framed as licence/permit fees under the relevant written law).
- Institutional scope: the fees relate to licences or permits in a subordinate court or a public office or department.
- Legal consequence: the fees are payable by revenue stamps, not merely any postage or adhesive stamps.
In practical terms, Section 2 ensures that the “stamp” payment method—when it exists in older or specific written law provisions—is aligned with the correct fiscal instrument. Revenue stamps are a form of stamp duty or fiscal stamp used to evidence payment of certain government charges. The Order effectively converts a general reference to “postage or adhesive stamps” into a specific requirement for “revenue stamps” for the relevant fee category.
Although the extract does not show further sections, the structure indicates that the Order is essentially a one-issue instrument. That means practitioners should focus their analysis on whether the relevant fee provision in the underlying written law uses the language of “postage or adhesive stamps” and whether the fee is for a licence or permit issued by the relevant public body.
How Is This Legislation Structured?
The Order is extremely concise and consists of:
- Section 1: citation provision (how the Order is referred to); and
- Section 2: the substantive rule on stamp payment—“revenue stamps permitted.”
There are no additional parts, schedules, or detailed procedural requirements in the extract. The instrument functions as a clarificatory/standardising rule that modifies the effect of certain references found in other written laws.
Who Does This Legislation Apply To?
Section 2 applies to situations where a provision in any written law provides for payment of fees for licences or permits in a subordinate court or a public office or department by means of postage or adhesive stamps. Therefore, the “direct” addressees are:
- Applicants seeking licences or permits from subordinate courts or public offices/departments; and
- Administrators processing such applications and collecting fees; and
- Legal practitioners advising on compliance with fee payment requirements tied to those licences/permits.
Importantly, the Order does not itself list particular licences or permits. Instead, it operates by reference to other written laws. As a result, its applicability is conditional: it depends on the wording of the underlying fee provision. If the underlying law does not involve postage/adhesive stamps, Section 2 may not be triggered.
Why Is This Legislation Important?
Even though the Order is short, it can matter in compliance and dispute contexts. Fee payment requirements are often treated as jurisdictional or procedural prerequisites for processing applications. If an applicant pays using the wrong type of stamp (for example, treating “adhesive stamps” as equivalent to revenue stamps), the payment may be challenged as non-compliant with the governing fee provision as modified by this Order.
From a practitioner’s perspective, the Order is a useful interpretive tool. It resolves ambiguity where older or cross-referenced legislation uses broad or outdated language such as “postage or adhesive stamps.” By specifying that the fees “shall be payable by means of revenue stamps,” the Order reduces the risk of arguments about whether any stamp-like payment instrument suffices.
In addition, the Order reflects a broader administrative principle: fiscal instruments used to evidence payment to the government must be the correct class of stamp. This supports auditability, revenue assurance, and consistent processing across subordinate courts and public departments. For lawyers, that means advising clients to verify not only the amount of the fee but also the method of payment when the relevant written law still contemplates stamp-based payment.
Finally, because the Order is a subsidiary instrument made under the Fees Act, it is part of the legal infrastructure governing fee collection. Practitioners should treat it as binding law that can modify the practical effect of other written laws that mention postage or adhesive stamps for licence/permit fees.
Related Legislation
- Fees Act (Cap. 106), in particular Section 6 (authorising act for this Order)
- Any written law provisions that provide for payment of fees for licences or permits in subordinate courts, public offices or departments by means of postage or adhesive stamps (these are the provisions to which Section 2 applies by reference)
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.