Section 10
How instruments are to be written and stamped
Every instrument written upon stamped paper is to be written in such manner, and every instrument partly or wholly written before being stamped shall be so stamped, that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument written upon the same piece of paper.
(2)
If more than one instrument be written upon the same piece of paper, every one of the instruments shall be separately and distinctly stamped with the duty with which it is chargeable.
*NOTE—Previously “two hundred ringgit or ten per centum”–see section 16 of Measures for the
Collection, Administration and Enforcement of Tax Act 2025 [Act 875].
26 Laws of Malaysia ACT 378