Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
43. Bills, cheques or notes drawn out of Malaysia
Feedback & supportEvery person into whose hands any cheque or promissory note drawn or made out of Malaysia comes in Malaysia before it is stamped shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise negotiates the same in
cheque
“cheque” means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand;
Malaysia, furnish a return together with the cheque or promissory note to the Collector in accordance with section 35A for assessment of duty under section 36 within thirty days after it has been first received in Malaysia.
promissory note
“promissory note” means any document or writing (except a bank note) containing a promise to pay any sum of money and includes a note promising the payment of any sum of money out of any particular fund which may or may not be available or upon any condition or contingency which may or may not be performed or happen;