Purpose of Adjudication
The purpose of adjudication is to ensure that an instrument is stamped with the appropriate duty and is accepted as having been properly stamped. An instrument that has not been properly stamped cannot be used as evidence in court.
Application for Adjudication
- An application for adjudication is made to determine the amount of duty payable on an instrument to be perfected/completed. For this purpose, the applicant should submit the instrument to be stamped together with any supporting documents or other related evidence. The application may be rejected by the Collector of Stamp Duty until all required documents are furnished.
- Applications for adjudication must now be submitted online through the Stamp Assessment and Payment System (STAMPS) (e-Duti Setem), which can be accessed via the website https://stamps.hasil.gov.my.