Juliana bte Abu Bakar (“Juliana”), a former legal secretary, was sentenced to six weeks jail today. Juliana was found guilty of three charges of using counterfeit stamp certificates, and was sentenced to six weeks’ jail for each charge, with two of the sentences to run concurrently. Another two charges, one for using a counterfeit stamp certificate and another for counterfeiting a stamp certificate, were taken into consideration for the purposes of sentencing.

Forging Stamp Certificates and Misappropriating Stamp Duty

Juliana was a conveyancing secretary with a law firm from June to 8 November 2012. Acting on a tip-off, the Inland Revenue Authority of Singapore (IRAS) investigated several property sale and purchase transactions handled by Juliana.

Investigations revealed that Juliana forged three stamp certificates and handed them over as genuine stamp certificates to the banks offering mortgage loans for the transacted properties.

When Juliana received the cheques from the buyers, she filled in her own name as the payee instead, and deposited these cheques into her personal bank account. She then used the unlawfully-gained funds to pay off her personal debts and sometime later, she would pay the stamp duty that she had misappropriated and the late payment penalties to IRAS.

Juliana was aware that once the banks approve the mortgage loan, the property conveyancing process would be complete. The buyers would not be aware that their money had not been used to pay the stamp duty to IRAS on time as originally intended.

Crime to Use Counterfeit Stamp Certificates

Stamp duty is paid on documents or agreements relating to properties. These include tenancy or lease agreements, options to purchase, and sale and purchase agreements. A stamp certificate is issued to certify that a certain amount of stamp duty relating to the document or agreement has been paid.

IRAS takes a very serious view of any individual or business that deliberately forges stamp certificates and knowingly misrepresents counterfeit “certificates” as genuine. They may face penalties of up to $10,000 and/or up to three years’ imprisonment. Penalties of up to four times the stamp duty payable may also be imposed for late or non-stamping of documents.

Online Check on Stamp Certificate Authenticity

IRAS reminds potential property buyers and tenants to check the authenticity of the stamp certificates in their possession by visiting the e-Stamping website, https://estamping.iras.gov.sg (Stamp Duty Resource > Check Stamp Certificate Authenticity). An authentic stamp certificate should bear the full details of the stamp duty payment, description of the document, address of the property, stamp duty amount, and date of document. All these details should also match the information shown on the e-Stamping website.

If the stamp certificate appears dubious or incomplete, please contact IRAS to verify the authenticity of the stamp certificate.

Reporting Suspicious Stamp Certificates

If you suspect that you have been presented with a counterfeit stamp certificate, or know of any wrongdoing associated with stamp certificates, please contact IRAS immediately at the following:

Inland Revenue Authority of Singapore
Investigation & Forensics Division
55 Newton Road, Revenue House
Singapore 307987
Email: [email protected]

IRAS will ensure that your identity is kept confidential.

Cash Rewards for Informant

A reward of up to 15% of the tax recovered, capped at $100,000, would be given to informants if the information and/or documents provided lead to a recovery of tax that would have otherwise been lost. IRAS would ensure that the identities of informants are kept strictly secret and confidential.