Stamp Act 1949 · Updated to 1 Jan 2026 · Part V · Adjudication as to Stamps
37. Certificate by Collector
Feedback & supportWhere a return together with an instrument has been furnished to the Collector in accordance with section 35A for an assessment under section 36, 36A, 36AA, 36B or 36CA and—
the Collector has determined that the instrument is already fully stamped; or
the duty assessed by the Collector under section 36, 36A,
36AA, 36B or 36CA, as the case may be, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid, the Collector shall certify by indorsement on the instrument that the full duty or minimum duty, initial duty, advance duty or additional duty, as the case may be, stating the amount with which the instrument is chargeable has been paid.
58 Laws of Malaysia ACT 378
When such instrument is not chargeable with duty the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
Where an instrument is chargeable with duty which exceeds ten ringgit and the duty is exempted, the person furnishing the return together with the instrument to the Collector in accordance with section 35A shall pay a fee of ten ringgit for the Collector to certify by indorsement on such instrument that the duty is exempted.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
Any instrument upon which an indorsement has been made under this section shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped.
duly stamped
“duly stamped”, as applied to an instrument, means — (a) the instrument bears an adhesive or impressed stamp of not less than the proper amount or the amount of initial duty or the amount of advance duty paid under subsection 37(1) and that such stamp has been affixed or used in accordance with the law for the time being in force; (b) any official receipt for the proper amount or the amount of initial duty or the amount of advance duty is affixed to the instrument; (c) a stamp certificate for the proper amount or the amount of initial duty or the amount of advance duty is attached to the *NOTE―The Securities Industry Act 1983 was repealed by the Capital Market and Services Act 2007 —see section 381…
Nothing in this section shall be deemed to require the
Collector to certify that the full duty with which an instrument is chargeable has been paid—
unless any penalty chargeable in respect of the instrument under this Act has been paid; or
if the instrument cannot by law be stamped.
This section shall only apply to instrument where indorsement is required to be made on that instrument pursuant to any written law.
written
“writing” or “written” includes any handwriting, typewriting, printing, electronic record or transmission which is in an electronically readable form. Collector and Deputy Collectors of Stamp Duties
Exception to sections 36, 36A, 36AA, 36B, 36C and 37