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ARTICLE · 18 FEBRUARY 2016

Stamp Duty (Adhesive Stamp) Rules 2015 [P.U. (A) 97/2015]

These Rules which were gazetted on 26 May 2015 are deemed to have come into operation on 1 February 2009.

MalaysiaTax
Deloitte LLP
Deloitte LLP

These Rules which were gazetted on 26 May 2015 are deemed to have come into operation on 1 February 2009. These Rules cover the meaning of "adhesive stamp"; the determination of authenticity of "adhesive stamp" in the case of a dispute, the responsibility of the Director General of Inland Revenue pertaining to the supply and sale of adhesive stamps and the duty of the person appointed to sell adhesive stamp to keep record of stamps sold.

Originally published in July 2015

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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