Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
42. Instruments executed out of Malaysia
Feedback & supportEvery instrument chargeable with duty executed only out of
Malaysia, and not being a cheque or promissory note, may be stamped within thirty days after it has first been received in Malaysia.
cheque
“cheque” means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand;
When a return together with such instrument is furnished to the
Collector, the Collector may require that the date of receipt thereof be verified by production of the envelope in which the same was received or of any accompanying letter, or, unless the date of the instrument
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
62 Laws of Malaysia ACT 378
shows that it must have been received within thirty days, by statutory declaration.
For the purposes of subsection (2), where the instrument is received by way of electronic transmission, the date of receipt thereof shall be verified by the production of a copy or print-out of the electronic transmission.