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 of Instruments

• With effect from 1st January 2009, the RM10 fee payable for adjudication of an instrument will no longer be imposed.

• All instruments chargeable with duty and executed by any person in Malaysia shall be brought to the Collector who shall assess the duty chargeable. For this purpose, the Collector may require the instrument to be fully furnished with all other necessary or supporting documents of evidence. The Collector may refuse to proceed upon any such application until all documents have been furnished to him accordingly.

• All application for adjudication can be submitted at any LHDNM counter in Stamp HASiL Offices, Revenue Service Centres and District Offices or online through STAMPS website at https://stamps.hasil.gov.my.