KAEDAH-KAEDAH DUTI SETEM (SETEM BERPELEKAT) 2015

Dalam Kaedah-Kaedah ini, “setem berpelekat” ertinya suatu setem hasil berpelekat yang digunakan bagi maksud menunjukkan bayaran duti setem ke atas suatu surat cara dan ditetapkan mengikut Kaedah-Kaedah ini.

Orang yang dilantik untuk menjual setem berpelekat hendaklah menyimpan dan menyenggara rekod berhubung dengan jualan setem berpelekat mengikut apa-apa cara yang ditentukan oleh Ketua Pengarah Hasil Dalam Negeri.

JADUAL

[Subkaedah 3(1)]

SPESIFIKASI SETEM BERPELEKAT

1.

Saiz bagi suatu setem berpelekat hendaklah 29 milimeter kali 34 milimeter.

2.

Perkataan “HASiL” dalam saiz teks pelbagai hendaklah membentuk corak latar belakang di dalam kotak menegak di sebelah kiri.

3.

Perkataan “MALAYSIA” terdapat di penjuru bawah di sebelah kanan.

4.

Setem berpelekat yang dikeluarkan hendaklah dalam denominasi yang berikut:

(a)

15 sen;

P.U. (A) 97 4

(b)

50 sen;

(c)

RM1;

(d)

RM5;

(e)

RM10;

(f)

RM50;

(g)

RM100; dan

(h)

RM250.

Dibuat 15 Mei 2015

[Perb. CR(8.09)248/39/7-217 Jld. 11 (SK. 10); LHDN.01/32.3/42/68-100-63;

PN(PU2)159/XXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 97 5

STAMP ACT 1949

STAMP DUTY (ADHESIVE STAMP) RULES 2015

IN exercise of the powers conferred by paragraph 82(a) of the Stamp Act 1949

[Act 378], the Minister makes the following rules:

Citation and commencement 1.

(1)

These rules may be cited as the Stamp Duty (Adhesive Stamp)

Rules 2015.

(2)

These Rules are deemed to have come into operation on 1 February 2009.

Interpretation 2.

In these Rules, “adhesive stamp” means an adhesive revenue stamp which is used for the purpose of indicating payment of stamp duty on an instrument and prescribed in accordance with these Rules.

Adhesive stamp 3.

(1)

The Director General of Inland Revenue shall issue adhesive stamps in such denomination and in accordance with the specification, as specified in the

Schedule.

(2)

The Director General of Inland Revenue shall be responsible to—

(a)

regulate the supply and sale of adhesive stamps; and

(b)

determine the duties and remuneration, if any, of the person appointed to sell such stamps.

(3)

An adhesive stamp shall be sold at the price equal to the value denoted on the stamp.

P.U. (A) 97 6

(4)

All revenue from the sale of adhesive stamps shall belong to the

Government of Malaysia and shall be paid into the Federal Consolidated Fund.

Validity of adhesive stamp 4.

(1)

A valid adhesive stamp is a stamp prescribed in accordance with these

Rules.

(2)

In a case where the validity of an adhesive stamp is in dispute, the authenticity of such stamp shall be determined by the Director General of Inland

Revenue.

(3)

The Director General of Inland Revenue may revoke the use of any adhesive stamp in such manner as may be determined by him.

Record in relation to adhesive stamp 5.

A person appointed to sell adhesive stamp shall keep and maintain a record in relation to the sale of adhesive stamp in any manner as may be determined by the

Director General of Inland Revenue.

[Subrule 3(1)]

SPECIFICATION OF ADHESIVE STAMP

1.

The size of an adhesive stamp shall be 29 millimetres by 34 millimetres.

2.

The word “HASiL” in variable text size shall form a background pattern in the vertical box on the left-hand side.

3.

The word “MALAYSIA” appears at the bottom corner on the right-hand side.

4.

The adhesive stamp issued shall be in the following denominations:

(a)

15 sen;

(b)

50 sen;

(c)

RM1;

(d)

RM5;

(e)

RM10;

P.U. (A) 97 7

(f)

RM50;

(g)

RM100; and

(h)

RM250.

Made 15 May 2015

[Perb. CR(8.09)248/39/7-217 Jld. 11 (SK. 10); LHDN.01/32.3/42/68-100-63;

PN(PU2)159/XXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance