Stamp Act 1949 · Updated to 1 Jan 2026 · Part X · Miscellaneous
80. Power to exempt, reduce or remit duties
Feedback & supportThe Minister of Finance may by order published in the
Gazette exempt from duty, which would otherwise be chargeable under this Act, any class of instrument or any of the instruments belonging to that class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of that class.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
The Minister of Finance may in any particular case—
exempt from duty any instrument, or all instruments in relation to any scheme, which would otherwise be chargeable under this Act; or
reduce or remit the duties with which any instrument, or all instruments in relation to any scheme, are chargeable under this Act.
The Minister of Finance may by order published in the Gazette reduce or remit, in the whole or any part of Malaysia, the duties with which any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of such class, are chargeable.
executed
“executed” and “execution”, used with reference to instruments not under seal, mean “signed” and “signature”;
Any order made under subsection (1) or (2) or any exemption, reduction or remission made under subsection (1A) may be made to operate retrospectively to any date, whether before or after the commencement of this Act, and may relate to duties chargeable under any written law repealed by this Act as well as to duties chargeable under this Act, and, in the case of any such exemption, remission or reduction, any moneys paid in respect thereof shall be refunded.
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