An instrument must be stamped within 30 days of execution if signed in Malaysia, or within 30 days of its first receipt in Malaysia if signed abroad.
If not stamped on time, penalties apply as follows:
- RM25 or 5% of the unpaid duty (whichever is higher) if stamped within 3 months after the due date;
- RM50 or 10% of the unpaid duty (whichever is higher) if stamped between 3 to 6 months after the due date;
- RM100 or 20% of the unpaid duty (whichever is higher) if stamped more than 6 months after the due date.
