PENALTY

1. The instrument must be stamped within 30 days from the date it is executed in Malaysia or within 30 days after it is received in Malaysia if it is executed outside Malaysia.
   
   
2. If it is not stamped within the stipulated period, the penalty imposed is based on the delay period as follows:
   
   • RM50.00 or 10% of the deficient duty, whichever is higher, if stamped within 3 months after the time for stamping;
     
     
   • RM100.00 or 20% of the deficient duty, whichever is higher, if stamped after 3 months from the time for stamping;
     
     
   • The above rates are effective from 01/01/2025.