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Stamp Act 1949 (Act 378) [As at 1st January 2025]
STAMP ACT 1949 (ACT 378)
As at 1st January 2025
An Act relating to the imposition of stamp duties on certain instruments, providing for the assessment, collection, and enforcement of such duties, and for matters connected therewith and incidental thereto.
Printed: April 2025
Publisher: MDC Publishers
Detailed Contents of Stamp Act 1949 (Act 378):
The Stamp Act 1949 (Act 378), originally enacted as F.M. Ordinance No. 59 of 1949, is a principal Malaysian legislation governing the imposition and administration of stamp duties on legal, commercial, and financial instruments. The Act was revised in 1989 and came into effect on 2nd January 1990. The latest amendment incorporated is Act 831.
This Act applies throughout Peninsular Malaysia and has provisions for adjudication, exemptions, offences, and penalties in relation to unstamped or improperly stamped instruments. It also introduces procedures for electronic stamping and administrative functions of the Collector of Stamp Duties.
Part I: Preliminary
Defines key terms and establishes the authority and roles of the Collector and Deputy Collectors of Stamp Duties.
Part II: Provisions Applicable to Instruments Generally
Outlines the scope of instruments liable to stamp duty, methods of payment, and related requirements including valuation, denoting duty, and mode of writing and stamping instruments.
Part III: Provisions Applicable to Particular Instruments
Provides direction on the calculation of duties for specific transactions such as reconstructions of companies, leases, annuities, voluntary conveyances, and security instruments, including syariah-compliant financing.
Part IV: Liability for Payment of Duty
Specifies who is liable to pay the duty and includes provisions for exemptions.
Part V: Adjudication as to Stamps
Details procedures for adjudication, assessment of duty, appeal processes, and the issuance of certificates by the Collector.
Part VI: Time of Stamping Instruments
Covers timeframes for stamping instruments executed within or outside Malaysia and the consequences of late stamping.
Part VII: Instruments Not Duly Stamped
Explains the examination of instruments, admissibility as evidence, and the process for impounding and recovering penalties.
Part VIII: Allowance for Spoiled Stamps
Provides for refund or replacement of stamps that are spoiled, misused, or otherwise not properly applied.
Part IX: Offences and Penalties
Enumerates penalties for non-compliance, fraud, and procedural failures, with several sections repealed or amended by Act 851/2023.
Part X: Miscellaneous
Includes provisions related to inspection, electronic systems for stamping, identification numbers, power of exemption, rule-making authority, and repeals.
Schedules
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First Schedule
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Third Schedule
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Fourth Schedule
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[Other schedules amended or deleted under Act 851/2023]
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