Federal Act · Situational

§ File · Legislation Pillar 03 · Education

Stamp Act 1949

STAMP ACT 1949

AKTA SETEM 1949

Act 378 · consolidated to 1 Jan 2026 · 129 pp

Socio-economic rights

Consolidated to 1 January 2026. Amendments made after that date are not in this text. Check the AGC record for later amendments.

Why it matters

What this does to artists

Instruments have to be stamped to be admissible in evidence. An assignment of copyright, a management agreement or a commission contract that has never been stamped can be shut out of court at the worst possible moment, and the penalty for late stamping grows.

Watch this

Section 52 is the admissibility bar. It is curable by paying duty plus penalty, but only before you need the document.

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What to read first

Section numbers read out of the AGC text itself

s.4Instruments chargeable with duty

s.47APenalty for late stamping

s.52Instruments not duly stamped inadmissible in evidence

s.47APenalty for late stamping

s.36Adjudication and assessment as to proper stamp

In practice

Where this one bites

Scenario

Release and distribute a track

Ownership, registration and the two separate rights in every recording.…

Scenario

Licence a song for an ad, film or game

Two permissions, usually from two different owners, and a blanket licence is neither of them.…

Scenario

Exhibit and sell your work

Selling the object is not selling the copyright, and the commission clause decides who owned it in the first p…

Scenario

Publish a book or zine

Printing needs a licence, publishing needs a permit, and the Minister can prohibit the result outright.…

Scenario

Sign a management, label or agency deal

** `What you assign you do not get back. And the clause that looks like a life sentence is often weaker than i…

Scenario

Chase an unpaid fee or invoice

Being owed money is common, and it is fixable more often than people expect. Where you go to get it depends on…

Full arrangement of sections 116 sections · show / hide

Extracted from the AGC PDF on this page.

s.1Short title and application

s.2Interpretation

s.3Collector and Deputy Collectors of Stamp Duties

s.3APowers of Collector

s.4Instruments chargeable with duty

s.4AStamp duty on instruments executed outside Malaysia effecting transfers of property in Malaysia Payment of Duty

s.5All facts and circumstances to be set out

s.5A(Deleted)

s.6Instrument relating to distinct matters

s.7Mode of paying and denoting duty

s.8(Deleted)

s.9Authorized person to compound instrument

s.10How instruments are to be written and stamped

s.11Where duty chargeable depends on duty paid on another instrument

s.11AReplica

s.12Duplicate and counterparts Valuation for Duty

s.12AAssessment of the value of property under transfer or settlement

s.13Currency and securities

s.14Instruments reserving interest

s.14APrincipal securities in syariah financing

s.15Relief from stamp duty in case of reconstructions or amalgamations of companies

s.15ARelief from stamp duty in case of transfer of property between associated companies

s.16Voluntary conveyance inter vivos

s.17How transfer for debts, stocks, securities, future payments and further consideration to be charged

s.18Duties on foreclosure orders

s.19Valuation in case of annuity

s.20Direction as to duty in case of certain conveyances

s.20AExchange of real property

s.20BVesting or transfer of an undivided interest in property Stamp

s.21Certain contracts to be chargeable as conveyances on sale

s.22Sale of annuity or right not before in existence

s.23What is to be deemed a conveyance, not being a sale or mortgage

s.24Leases, how to be charged in respect of produce, etc

s.25Directions as to duty upon leases, etc

s.26Direction as to duty upon transfer of stock

s.27(Deleted)

s.28Security for future advances, how to be charged

s.29ADirections as to duty upon a primary or principal security

s.30Directions as to sea policy

s.31Legal alteration in sea policies may be made

s.32Directions as to certain contract notes

s.32AObligation to execute contract note

s.33Duty by whom payable

s.35Exemptions

s.35AReturn

s.35BDuty to keep record

s.36Adjudication and assessment as to proper stamp

s.36AInitial duty

s.36AAAdvance duty

s.36BAdditional duty

s.36CWhere duty chargeable is equal or lower than advance duty paid and refund of advance duty paid in excess

s.36CAAssessment and additional assessment in certain cases

s.36CBMinimum amount of duty

s.36DFinality of assessment

s.37Certificate by Collector

s.38Exception to sections 36, 36A, 36AA, 36B, 36C and

s.38ANotice of objection

s.39Appeal to High Court

s.40Time of stamping after adjudication

s.41Instruments executed in Malaysia

s.42Instruments executed out of Malaysia

s.43Bills, cheques or notes drawn out of Malaysia

s.44Bills of exchange and cheques accepted or payable outside Malaysia

s.45Power of drawee to stamp bills or cheques

s.46Transfers of shares

s.47Stamping of instruments after execution

s.47APenalty for late stamping

s.48Denoting penalty

s.49Persons liable to penalty

s.50Penalty, how recoverable

s.50AError in assessment, etc

s.50BRelief in respect of error or mistake Stamp

s.51Examination and impounding of instruments

s.52Instruments not duly stamped inadmissible in evidence

s.53Instruments impounded how dealt with

s.54(Deleted)

s.55Agreements evidenced by letters how stamped

s.56Recovery of duty and penalty

s.57Allowance for spoiled stamps

s.58Allowance for misused stamps

s.59Allowance, how to be made

s.59AStamp to include official receipt

s.61Penalty for not setting forth all the facts and circumstances

s.63Penalty for executing and signing documents not duly stamped

s.64Penalty for failure to execute and transmit contract note

s.65Penalty for post-dating bills

s.67Penalty for not making out policy other than on sea insurance or making one not duly stamped

s.68Penalty for assuring on sea insurance unless under policy duly stamped

s.69Penalty for issuing share warrant, etc., not duly stamped

s.72APenalty relating to stamp certificates

s.72BPenalty for failure to keep record and other offences

s.72CFailure to furnish return

s.72DIncorrect returns

s.74Fraud in relation to duty

s.74ARecovery from persons leaving Malaysia

s.74BLeaving Malaysia without payment of duties, etc

s.75Institution and conduct of prosecution

s.76Books, etc., in the custody of public officers may be inspected without fee

s.76AIdentification of officials

s.76BPower to issue guidelines

s.77Collector may administer oaths

s.77AElectronic medium

s.77BElectronic assessment and stamping of instruments

s.77CTax identification number

s.77DForms

s.78Revision of acts of Collector

s.79Responsibility for loss or damage

s.80Power to exempt, reduce or remit duties

s.80AFund for Tax Refund

s.80BPower of Collector to remit duties

s.80CPower of Collector to utilize excess of duty Stamp

s.81Power to compound duties in case of issue of bonds, etc

s.82Rules

s.83Repeal

s.29(Deleted by Act A723). Directions as to duty upon a primary or principal security

s.34(Deleted by Act 476). Exemptions

Full text

Read the law

PDF · 1.0 MB · hosted by ALIM

English text

Open the full text →

Source of record · lom.agc.gov.my/act-detail.php?act=378&lang=BI

Who this reaches

Visual artsMusicFilm & TVPerforming artsLiterature, writing & publishingFashion & craftDigital & mediaMuseum & archivingContent creationEverything else

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