Amendments To The Stamps Act 1949

1. Purpose Of Adjudication

• The purpose of adjudication is to ensure that the instrument is duly stamped to protect the parties to the contract in respect of the admissibility of the instrument as evidence in court during a civil proceeding. An instrument which is not duly stamped is not admissible in court as evidence.

2. Adjudication Application

• An application for adjudication to determine the amount of duty payable on an executed instrument can be made to the Collector of Stamp Duty. For this purpose, the applicant must submit the instrument to be stamped along with other relevant supporting documents or other evidence. The application may be rejected by the collector until all required documents are submitted.
  
  
• The adjudication application must be submitted online through the Stamp Duty Assessment and Payment System (e-Duti Setem), which can be accessed via the website https://stamps.hasil.gov.my.