s 46 Stamping of instruments after execution
46.—(1) Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stamped after the first execution of the instrument, subject to the following:(a) where the instrument drawn or made within Singapore, is stamped within 14 days after it has been first executed in Singapore or, if first executed outside Singapore, within 30 days after it has been first received in Singapore, on payment of the duty only; (b) when the instrument is stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the stamp duty of a penalty of $10 or of the amount of deficient duty, whichever penalty is the greater; (c) when the instrument is not stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the stamp duty of a penalty of $25 or 4 times the amount of deficient duty, whichever penalty is the greater. (2) The Commissioner may reduce or remit any penalty imposed under this section.[28/2010] (3) For the purposes of this section, an instrument is deemed to be unstamped or insufficiently stamped even though a stamp certificate is attached to the instrument if, by reason of the circumstances mentioned in section 6D(3), the duty chargeable on the instrument was not deducted by the Commissioner from the designated account of a person.[37/2018]