Stamp Act 1949 · Updated to 1 Jan 2026 · Part X · Miscellaneous
80A. Fund for Tax Refund
Feedback & supportThere shall be paid from time to time into the Fund established under section 111B of the Income Tax Act 1967 such amount of duty collected under this Act as may be authorized by the
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
Minister.
Stamp 87
The money of the Fund referred to in subsection (1), shall be applied for the making of a refund of any duty or any other payment required to be made by the Collector under this Act.
money
“money” includes all sums whether expressed in the ringgit or in any other currency;
Section 14A of the Financial Procedure Act 1957 shall not apply to any refund of any duty or any other payment required to be made under this Act.
Where the Collector is authorized or required by this Act to make any refund of any duty or any other payment required under this
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
Act, he shall certify the amount of the sum to be refunded or paid and cause the refund or payment to be made forthwith.