STAMP ACT 1949 (REVISED

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1 PART I PRELIMINARY-1. Short title and application.

2 PART I PRELIMINARY-2. Interpretation.

3 PART I PRELIMINARY-3. Collector and Deputy Collectors of Stamp Duties.

3A PART I PRELIMINARY-3A. Powers of Collector.

4 PART II PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY Liability of Instruments to Duty-4. Instruments chargeable with duty.

4A PART II PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY Liability of Instruments to Duty-4A. Stamp duty on instruments executed outside Malaysia effecting transfers of property in Malaysia.

5 Payment of Duty-5. All facts and circumstances to be set out.

5A Payment of Duty-5A. [Deleted by Act 661: s.41].

6 Payment of Duty-6. Instrument relating to distinct matters.

7 Payment of Duty-7. Mode of paying and denoting duty.

8 Payment of Duty-8. [Deleted by Act 851].

9 Payment of Duty-9. Authorized person to compound instrument.

10 Payment of Duty-10. How instruments are to be written and stamped.

11 Payment of Duty-11. Where duty chargeable depends on duty paid on another instrument.

11A Payment of Duty-11A. Replica.

12 Valuation for Duty-12. Duplicate and counterparts.

12A Valuation for Duty-12A. Assessment of the value of property under transfer or settlement.

13 Valuation for Duty-13. Currency and securities.

14 Valuation for Duty-14. Instruments reserving interest.

14A Valuation for Duty-14A. Principal securities in Syariah financing.

15 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-15. Relief from stamp duty in case of reconstructions or amalgamations of companies.

15A PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-15A. Relief from stamp duty in case of transfer of property between associated companies.

16 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-16. Voluntary conveyance inter vivos.

17 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-17. How transfer for debts, stocks securities, future payments and further consideration to be charged.

18 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-18. Duties on foreclosure orders.

19 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-19. Valuation in case of annuity.

20 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-20. Direction as to duty in case of certain conveyances.

20A PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-20A. Exchange of real property.

20B PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-20B. Vesting or transfer of an undivided interest in property.

21 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-21. Certain contracts to be chargeable as conveyances on sale.

22 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-22. Sale of annuity or right not before in existence.

23 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-23. What is to be deemed a conveyance, not being a sale or mortgage.

24 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-24. Leases, how to be charged in respect of produce, etc.

25 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-25. Directions as to duty upon leases, etc.

26 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-26. Direction as to duty upon transfer of stock.

27 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-27. [Deleted by Act A723: s.14].

28 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-28. Security for future advances, how to be charged.

29 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-29. [Deleted by Act A723: s.15].

29A PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-29A. Directions as to duty upon a primary or principal security.

30 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-30. Directions as to sea policy.

31 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-31. Legal alteration in sea policies may be made.

32 PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-32. Directions as to certain contract notes.

32A PART III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS-32A. Obligation to execute contract note.

33 PART IV LIABILITY FOR PAYMENT OF DUTY-33. Duty by whom payable.

34 PART IV LIABILITY FOR PAYMENT OF DUTY-34. [Deleted by Act 476: s.34].

35 PART IV LIABILITY FOR PAYMENT OF DUTY-35. Exemptions.

36 PART V ADJUDICATION AS TO STAMPS-36. Mode of adjudication as to proper stamp.

36A PART V ADJUDICATION AS TO STAMPS-36A. Initial duty.

36AA PART V ADJUDICATION AS TO STAMPS-36AA. Advance duty.

36B PART V ADJUDICATION AS TO STAMPS-36B. Additional duty.

36C PART V ADJUDICATION AS TO STAMPS-36C. Where duty chargeable is equal or lower than advance duty paid and refund of advance duty paid in excess.

36D PART V ADJUDICATION AS TO STAMPS-36D. Finality of assessment.

37 PART V ADJUDICATION AS TO STAMPS-37. Certificate by Collector.

38 PART V ADJUDICATION AS TO STAMPS-38. Exception to sections 36, 36A, 36AA, 36B, 36C and 37.

38A PART V ADJUDICATION AS TO STAMPS-38A. Notice of objection.

39 PART V ADJUDICATION AS TO STAMPS-39. Appeal to High Court.

40 PART V ADJUDICATION AS TO STAMPS-40. Time of stamping after adjudication.

41 PART VI OF THE TIME OF STAMPING INSTRUMENTS-41. Instruments executed in Malaysia.

42 PART VI OF THE TIME OF STAMPING INSTRUMENTS-42. Instruments executed out of Malaysia.

43 PART VI OF THE TIME OF STAMPING INSTRUMENTS-43. Bills, cheques or notes drawn out of Malaysia.

44 PART VI OF THE TIME OF STAMPING INSTRUMENTS-44. Bills of exchange and cheques accepted or payable outside Malaysia.

45 PART VI OF THE TIME OF STAMPING INSTRUMENTS-45. Power of drawee to stamp bills or cheques.

46 PART VI OF THE TIME OF STAMPING INSTRUMENTS-46. Transfers of shares.

47 PART VI OF THE TIME OF STAMPING INSTRUMENTS-47. Stamping of instrument after execution.

47A PART VI OF THE TIME OF STAMPING INSTRUMENTS-47A. Penalty for late stamping.

48 PART VI OF THE TIME OF STAMPING INSTRUMENTS-48. Denoting penalty.

49 PART VI OF THE TIME OF STAMPING INSTRUMENTS-49. Persons liable to penalty.

50 PART VI OF THE TIME OF STAMPING INSTRUMENTS-50. Penalty, how recoverable.

50A PART VI OF THE TIME OF STAMPING INSTRUMENTS-50A. Error in assessment, etc.

51 PART VII INSTRUMENTS NOT DULY STAMPED-51. Examination and impounding of instruments.

52 PART VII INSTRUMENTS NOT DULY STAMPED-52. Instruments not duly stamped inadmissible in evidence.

53 PART VII INSTRUMENTS NOT DULY STAMPED-53. Instruments impounded how dealt with.

54 PART VII INSTRUMENTS NOT DULY STAMPED-54. [Deleted by Act 476: s.40].

55 PART VII INSTRUMENTS NOT DULY STAMPED-55. Agreements evidenced by letters how stamped.

56 PART VII INSTRUMENTS NOT DULY STAMPED-56. Recovery of duty and penalty.

57 PART VIII ALLOWANCE FOR SPOILED STAMPS-57. Allowance for spoiled stamps.

58 PART VIII ALLOWANCE FOR SPOILED STAMPS-58. Allowance for misused stamps.

59 PART VIII ALLOWANCE FOR SPOILED STAMPS-59. Allowance, how to be made.

59A PART VIII ALLOWANCE FOR SPOILED STAMPS-59A. Stamp to include official receipt.

60 PART IX OFFENCES AND PENALTIES-60. [Deleted by Act 851].