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mylaw.myby aturio
In forceUpdated to 1 Jan 2026
Contents

Part I

3. Collector and Deputy Collectors of Stamp Duties

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(1)

The Director General of Inland Revenue referred to in subsection 134(1) of the Income Tax Act 1967 [Act 53] shall be the

Collector of Stamp Duties.

(2)

The Minister of Finance may, by notification in the Gazette, appoint such number of Deputy Collectors of Stamp Duties as he thinks fit, for the purpose of carrying out the provisions of this Act.

Report

Read on from s 3A

Part II

Provisions Applicable to Instruments Generally

Read on from Part II

Part III

Provisions Applicable to Particular Instruments

Read on from Part III

Part IV

Liability for Payment of Duty

Read on from Part IV

Part V

Adjudication as to Stamps

Read on from Part V

Part VI

Of the Time of Stamping Instruments

Read on from Part VI

Part VII

Instruments Not Duly Stamped

Read on from Part VII

Part VIII

Allowance for Spoiled Stamps

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Schedules