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In forceUpdated to 1 Jan 2026

Part IV · Liability for Payment of Duty

35A. Return

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(1)

Every person, other than an authorized person under section 9, shall furnish to the Collector a return in the prescribed form together with an instrument which is executed and chargeable with duty by an electronic medium in accordance with section 77A.

(2)

For the purposes of this section, a return shall—

(a)

specify the description of instrument and the amount of duty with which the instrument is chargeable; and

(b)

contain such particulars as may be required by the

Collector.

50 Laws of Malaysia ACT 378

Report

Part V

Adjudication as to Stamps

Part VI

Of the Time of Stamping Instruments

Part VII

Instruments Not Duly Stamped

Part VIII

Allowance for Spoiled Stamps

Part IX

Offences and Penalties

Part X

Miscellaneous

Schedules