Stamp Act · 2022 Revised Edition · Part 2
Section 4A
Official textFrom Attorney General's Chambers, unchanged
The Collector may established or operate a computer service known as the E-Stamping system that enables a registered person, in accordance with the arrangements made under this section —
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
Stamp
to obtain an assessment of stamp duty (and any penalty) on an instrument;
to pay stamp duty (and any penalty) on an instrument by electronic funds transfer in accordance with the assessment; and
to stamp the instrument by attaching a stamp certificate to it which bears an authorisation number issued for the instrument and such other particulars as are determined by the Collector, without the need for the instrument to be presented to the Collector or a proper officer in charge of the stamp office.
Any person may apply to the Collector to register to use the
E-Stamping system.
E-Stamping system
“E-Stamping system” means the computer service established under section 4A;
The Collector may refuse an application made under subsection (2) or approve the registration of the applicant subject to such terms as he thinks fit.
An approval may be amended at any time by agreement between the Collector and the registered person or by written notice given by the
registered person
“registered person” means a person approved under section 4A to be a registered user of the E-Stamping system;
Collector to the registered person.
An approval granted under subsection (3) shall remain in force until it is cancelled by the Collector or until the registered person surrenders the approval.
The Collector may, by written notice, cancel an approval at any time for any reason.
The Collector may, with the approval of His Majesty the Sultan and Yang Di-Pertuan —
determine the information and particulars that may be electronically transmitted under the E-Stamping system, including the form and manner they are to be transmitted;
determine the procedure for use of the E-Stamping system, including the procedure in circumstances where there is a breakdown or interruption in the computer services; and
Stamp 18
generally do such other things for the better provision of the computer service.
Electronic assessment and stamping of instruments [S 13/2013]
Terms defined in s 2
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
E-Stamping system
Defined · s 2“E-Stamping system” means the computer service established under section 4A;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
proper officer
Defined · s 2“proper officer” means the collector and such other officer as may be authorised by him to impress stamps or to issue stamp certificates;
registered person
Defined · s 2“registered person” means a person approved under section 4A to be a registered user of the E-Stamping system;
stamp certificate
Defined · s 2“stamp certificate” mean a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;
Part
Liability of Persons to Payment of Duty
Part 4
Part
Time of Stamping Instruments
Part 6
Part
Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
Part
Estate Duties
Part