Seksyen 63
Akta ibu dipinda dengan memasukkan selepas seksyen 77
seksyen yang berikut:
“Electronic medium 77a. (1) For the purposes of this Act, the Collector may by an electronic medium allow a registered person, without the need for the instrument to be presented to the Collector—
(a)
to obtain an assessment of stamp duty and any penalty, if any, on an instrument;
Kewangan 45
(b)
to pay stamp duty and any penalty, if any, on an instrument by electronic funds transfer or otherwise, in accordance with the assessment;
(c)
to obtain a stamp certificate in relation to the assessment; or
(d)
to obtain an indorsement of stamp duty in a case where section 37 applies.
(2)
In this section, “registered person” means any person who applies to the Collector to register to use the electronic medium.
(3)
All conditions and specifications relating to the use of electronic medium shall be determined by the
Collector.
Electronic assessment and stamping of instruments 77b. (1) For the purposes of this Act, the issue of a stamp certificate for an instrument shall state an assessment of a duty and any penalty, if any, in relation to the instrument.
(2)
A registered person must, on receipt of a stamp certificate issued for the instrument by the Collector, immediately attach the stamp certificate to the instrument.”.