Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
47A. Penalty for late stamping
Feedback & supportAn instrument which is not stamped within the period specified in or under subsection 36(2), section 40, 43 or 47 may be stamped on payment of the unpaid duty and a penalty of—
fifty ringgit or ten per centum of the amount of the deficient duty, whichever sum be the greater, if the instrument is stamped within three months after the time for stamping; or
one hundred ringgit or twenty per centum of the amount of the deficient duty, whichever sum be the greater, in any other case.
The Collector may, if he thinks fit, reduce or remit such penalty or the further amount payable under subsection 9(3).
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
64 Laws of Malaysia ACT 378