Method of Payment


  1. STAMP Certificate. Stamp certificate (in relation to the instrument to the value of the duty paid) is issued electronically where stamping application is done online via the internet at LHDNM website ( The certificate should be affixed or attached to the instrument and the instrument shall be deemed to be duly stamped.

  2. Impressed Stamps through the use of Digital Franking Machine.

  3. Revenue Stamps (Setem Hasil) can be purchased at all Post Offices in Malaysia. Revenue stamps are available in the following denominations :
  • RM1.00;
  • RM5.00;
  • RM10.00;
  • RM50.00;
  • RM100.00; and
  • RM250.00.

    Cancellation of the revenue stamps can be done at Stamp HASiL Offices, Satellite Offices and District Offices. Under Schedule 2 of the Stamp Act 1949, specific persons are conferred the power to cancel revenue stamps.

    4.Compound Duty. Power to Compound Duty. The compounding payment of duty as stipulated by Section 9 Stamp Act 1949, is restricted to the following types of instruments:
      • cheques
      • policies of insurance
      • contract notes
      • Memorandum of Association & Article of Association.
      • TNB Electric Supply form.

    Official Receipt (Kew. 38 Receipt). Kew. 38 Receipt Payment of duty for stamping through the issuance of Kew. 38 Receipt
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