Statutory Declaration in Singapore: When a Company Needs One, Who Can Witness It and What a False One Costs

Short answer: A statutory declaration is a written statement of fact that a person solemnly declares true before a Commissioner for Oaths or other authorised person, in the form set by the Oaths and Declarations Act 2000. A knowingly false declaration can mean up to 3 years’ jail and a fine, or 7 years if made for court proceedings.

Directors usually meet the statutory declaration in Singapore when someone else asks for one: a shareholder has lost a share certificate, a bank wants a fact confirmed formally, or an agency or overseas authority wants a declared statement about the company. This guide covers when you need one, who can witness it, how to make it, the cost and the penalty for a false one.

Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.

What is a statutory declaration in Singapore?

A statutory declaration is a signed written statement that the maker (the declarant) solemnly declares to be true before an authorised witness. It is the out-of-court cousin of an affidavit: it carries the weight of a sworn statement, but it is mostly used outside court, and the courts ask for one only in particular situations.

The rules sit in Part 3 of the Oaths and Declarations Act 2000. Section 9 lets any person voluntarily make a statutory declaration about any matter. Section 10 says that where another law requires or authorises one, it must be made in the manner in section 11 (in Singapore) or section 12 (abroad). Section 11 requires a declaration made in Singapore to be in the form set out in the First Schedule and made before a court, a person acting judicially or a prescribed person.

A declaration is made by an individual, so where a company needs one, a director or officer with first-hand knowledge makes it. Note also that many corporate documents called “declarations” follow their own statute. The directors’ declaration of solvency for a members’ voluntary winding up, for example, is governed by section 163 of the Insolvency, Restructuring and Dissolution Act 2018, with its own timing rules and offence; see our guide to the declaration of solvency under section 163 IRDA.

When does a company or its directors need one?

Usually because a statute, a court, an agency or a counterparty asks for one. The table lists situations confirmed by a primary source.

The lost share certificate is the most common corporate case. Under section 125(1), the owner’s application must be accompanied by a statutory declaration that the certificate has been lost or destroyed and has not been pledged, sold or otherwise disposed of, and, if lost, that proper searches have been made, plus a written undertaking to return it if found. If the shares are worth more than S$500, the directors may also require a newspaper advertisement (with the application made after 14 days) or an indemnity bond, or both (section 125(2)). Our guide to issuing and replacing share certificates covers the board resolution and register updates that follow.

Who can witness a statutory declaration in Singapore?

In Singapore, a Commissioner for Oaths or a Notary Public will normally take your declaration. A court, a person acting judicially, and Justices of the Peace (prescribed under the Oaths and Declarations (Prescribed Persons) Regulations) may also do so.

Commissioners for Oaths may be lawyers, court interpreters or public officers, appointed by the Board of Commissioners for Oaths and Notaries Public, which is appointed by the Senate of the Singapore Academy of Law (SAL). SAL keeps a public directory of Commissioners for Oaths and Notaries Public.

• Court Commissioners for Oaths only handle documents for court proceedings. For a company or bank matter, use a private Commissioner for Oaths.
• For court documents, the Courts state that the Commissioner for Oaths cannot be your own lawyer or someone from the same law firm.
• A declaration made outside Singapore must be made before a notary public, justice of the peace or other authorised person in a Commonwealth country, or before a consul, vice consul or other authorised person elsewhere (section 12).

How do you make a statutory declaration?

You prepare the declaration in the prescribed form, take it unsigned to the Commissioner for Oaths with your identity document, and sign it in their presence after declaring that it is true.

1. Ask the requesting party for its template, the facts it needs declared, and whether it wants a Commissioner for Oaths or a Notary Public.
2. Draft the declaration in the First Schedule form, in numbered paragraphs, sticking to facts you know personally.
3. Prepare any exhibits, such as a board resolution, and label them as the Commissioner for Oaths directs.
4. Do not sign beforehand. The Courts’ guidance on preparing a statutory declaration is that you sign in the presence of the Commissioner for Oaths, not before.
5. Attend with identification: NRIC for citizens and permanent residents, or FIN card or passport for foreigners.
6. Declare and sign. The Commissioner for Oaths checks the document, administers the declaration and signs the jurat (the attestation clause at the end).
7. Do not alter it afterwards. Changes after the declaration is made must be made in the presence of the Commissioner for Oaths.
8. Deliver the original and keep a scanned copy with the company’s records.

A statutory declaration is different from executing a company document; for how a company signs contracts and deeds, see our guide to execution of documents by a Singapore company.

How much does a statutory declaration cost?

Commissioning fees at the courts are published. Private Commissioners for Oaths charge according to the fee schedule in the Commissioners for Oaths Rules, so confirm the amount when you book.

Physical court appointments must be booked at least 2 working days ahead.

What if the declaration will be used overseas?

Use a Notary Public, not a court Commissioner for Oaths. The Singapore Courts state that their Commissioners for Oaths are not authorised to sign documents for use in foreign countries.

After notarisation, SAL authenticates the notary’s certificate. Since 16 September 2021, it does so by affixing an Apostille, and documents for countries outside the Apostille Convention may then need embassy legalisation as well. SAL’s authentication fee is S$87.20 including GST, paid upfront at the notary’s office on top of the notary’s own fee. SAL also notes that whether notarisation is needed at all is decided by the recipient, so ask before you start. Our guide to notarising and apostilling Singapore company documents walks through the full chain, and if the recipient also wants certified ACRA documents, see verifying and certifying ACRA documents.

Can a statutory declaration be made remotely?

Not routinely yet: ask your Commissioner for Oaths. Parliament passed the Oaths, Declarations and Notarisations (Remote Methods) Act 2023 on 2 August 2023. Once in force, it will allow remote witnessing and electronic signing of statutory declarations, provided both the declarant and the service provider are physically in Singapore.

The Ministry of Law consulted on the detailed requirements from 5 July 2024 to 2 August 2024, for subsidiary legislation. The Courts’ video e-commissioning service covers only affidavits for court proceedings. Until your Commissioner for Oaths confirms remote declarations are available, plan to attend in person.

What happens if a statutory declaration is false?

It is a criminal offence under section 14 of the Oaths and Declarations Act 2000, on top of any civil liability to whoever relied on it.

The offence covers making a material statement you know or have reason to believe is false, or do not believe to be true, and corruptly using a declaration you know to be false in a material point. The maximum penalties are:

• imprisonment of up to 7 years and a fine, if the declaration was made or used for any stage of a judicial proceeding (which includes certain investigations preliminary to or directed by a court); and
• imprisonment of up to 3 years and a fine in any other case, such as a declaration given to a bank or to replace a share certificate.

A declaration made outside Singapore is caught if the maker knows or has reason to believe it will be used in Singapore (section 14(3)). A prosecution needs the written consent of the Public Prosecutor (section 14(4)). Separately, section 199 of the Penal Code 1871 punishes a false statement in a declaration that a court or public servant is bound or authorised by law to receive as evidence “in the same manner as if he gave false evidence”. If you are unsure whether you can truthfully declare something, speak to a lawyer before you sign and, if you face an investigation or prosecution, have a Singapore Advocate and Solicitor act for you.

What are the common mistakes?

Most problems come from treating the declaration as a formality.

• Signing before the appointment.
• Declaring facts you do not personally know, without checking the company’s records first.
• Using the wrong witness, such as a Commissioner for Oaths when the foreign recipient needs a notary.
• Editing the document after it has been declared.
• Issuing a duplicate share certificate without a board resolution, a cancelled old certificate and an updated register.

Frequently asked questions

Is a statutory declaration the same as an affidavit?

No. Both are sworn or affirmed before a Commissioner for Oaths, but an affidavit is evidence in court proceedings, while a statutory declaration is usually made for administrative or commercial purposes.

Can our company secretary sign the declaration for the company?

A declaration is made by an individual, so the company secretary can make one if they personally know the facts. Where the facts are within a director’s knowledge, the director is usually the better declarant.

Can a director overseas make the declaration?

Yes. Under section 12, they make it before a notary public, justice of the peace or other authorised person in a Commonwealth country, or before a consul or other authorised person elsewhere. Section 14 still applies if it is meant for use in Singapore.

How long is a statutory declaration valid?

The Act sets no expiry. It speaks as at the date it was made, and many recipients accept only recent declarations, so ask about their cut-off.

Last reviewed: 3 November 2026. The Editorial Team, Raffles Corporate Services.