Stamp Act 1949 · Updated to 1 Jan 2026 · Part V · Adjudication as to Stamps
36A. Initial duty
Feedback & supportNotwithstanding section 36 but subject to section 36B, the
Collector may, on an application made by any person in respect of an instrument for the transfer of an immovable property, assess the initial duty for which the instrument is chargeable.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
The application made under subsection (1) shall contain particulars or evidence deemed necessary to prove the facts affecting the liability of the instrument to duty and any valuation report, prepared by a person privately practising as a valuer, on the market value of the immovable property shall for the purposes of this section be sufficient evidence for the Collector to make an assessment on the initial duty for which the instrument is chargeable.
For the purposes of this section, a person shall—
pay a fee of ten ringgit; and
furnish in a form of a bank guarantee payable to the
Collector, as security for payment of further duty chargeable on the instrument, if any, valid for a period of not less than six months, of which the value of the bank guarantee shall be determined in accordance with the following formula:
A – B where
A is the duty chargeable on such instrument based on the value of immoveable property where the value is ascertained in accordance with the following formula:
Stamp 53
Y x 100 65
where
Y is the market value of such property as submitted by that person;
B is the amount of duty chargeable on such instrument based on the market value submitted by that person.
Advance duty
36AA. (1) Notwithstanding sections 36 and 36A, the Collector may, on an application made by any person assess the advance duty for an instrument for the transfer of an immovable property where the consideration consists wholly of money.
For the purposes of subsection (1), the Collector shall, prior to the market value of the immovable property being ascertained by a valuer employed by the Government for the purpose of subsection 36B(1A), ascertain the market value in advance for which the instrument referred to in that subsection is chargeable in accordance with the following formula:
property
“property” includes movable or immovable property and any estate or interest in any property movable or immovable, whether in Stamp 17 possession, reversion, remainder or contingency, and any debt, and anything in action, and any other right or interest in the nature of property which is capable of being disposed of and has a value in it;
A x 100
83.333
where
A is the money value of the consideration in respect of an instrument for the transfer of an immovable property as submitted by the person.
money
“money” includes all sums whether expressed in the ringgit or in any other currency;
The Collector shall assess the duty chargeable on the instrument referred to in subsection (1) based on the market value as ascertained in advance under subsection (2).
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
54 Laws of Malaysia ACT 378