Stamp Act 1949 · Updated to 1 Jan 2026 · Part IX · Offences and Penalties
63. Penalty for executing and signing documents not duly stamped
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with intent to evade the payment of duty, draws, makes, executes or signs, otherwise than as a witness, any instrument whatsoever chargeable with duty without the same being duly stamped;
*NOTE—Previously “not exceeding two thousand five hundred ringgit”–see section 25 Measures for the
Collection, Administration and Enforcement of Tax Act 2025 [Act 875].
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having drawn, made, executed or signed, otherwise than as a witness, any instrument whatsoever chargeable with duty without the same being duly stamped, fails, without lawful excuse, to procure the due stamping thereof within the time within which such instrument may be stamped without penalty under this Act; or
issues, endorses, transfers or presents for acceptance or payment or accepts, pays or receives payment of or in any manner negotiates any cheque or promissory note without the same being duly stamped;
shall be liable to a fine *of not less than one thousand ringgit and not exceeding ten thousand ringgit.
When any penalty has been paid in respect of any instrument under section 47A, 52 or 53, the amount of such penalty shall be allowed in reduction of the fine, if any, subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.
Subsection (1) shall not apply in respect of any instrument which has been indorsed as “stamped in due time” under section 40.
Paragraph (1)(b) shall not apply to the person mentioned in the second column hereunder in respect of the execution or signature of such of the instruments appearing in the First Schedule as are specified in the corresponding line of the first column—
execution
“executed” and “execution”, used with reference to instruments not under seal, mean “signed” and “signature”;
Title of instrument as described in Schedule A
Persons not liable to penalty
Conveyance, assignment, transfer or absolute bill of sale
Vendor, assignor or transferor
Lease or agreement for lease
lease
“lease” means a lease of immovable property, and includes— (a) any undertaking in writing to cultivate, occupy, or pay or deliver rent for, immovable property; *NOTE―The Takaful Act 1984 was repealed by the Islamic Financial Services Act 2013 —see section 282…
The lessor
Charge, agreement for a charge, bond, debenture, covenant and bill of sale by way of security
charge
“charge” means any instrument whereby, for the purpose of securing the payment of any definite and certain sum of money advanced or lent at the time or previously due or foreborne to be paid or for the repayment of money to be thereafter lent, advanced or paid, or which may become due upon any account current, together with any sum already advanced or due, or without, as the case may be, or for the performance of any contract or engagement, one person creates a right over or charge upon any specified property; and includes any instrument which purports to create or in which any person agrees to create any such right or charge;
The chargee or obligee in the case of a transfer or reconveyance the transferor, assignor or disposer or the person giving up the security
*NOTE—Previously “not exceeding one thousand five hundred ringgit”–see section 26 of Measures for the Collection, Administration and Enforcement of Tax Act 2025 [Act 875].
74 Laws of Malaysia ACT 378
For the purposes of this section, a cheque issued in pursuance of section 9 shall be deemed to be duly stamped.
cheque
“cheque” means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand;