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Notice of the Termination of Adhesive Stamps (Revenue Stamps) at LHDNM Stamp Counters

Updated: Sep 9, 2023

The Inland Revenue Board of Malaysia (HASiL) issued a letter to the Chartered Tax Institute Of Malaysia dated 27 July 2023 that the use of adhesive stamps (Revenue Stamps) at HASiL’s Stamp Duty Counter and the District Stamp Offices is to be terminated effective from 1 January 2024.

  1. Adhesive stamps are one of the methods introduced for the stamping of agreement documents through the use of Revenue Stamps since 1957.

  2. Under this method, stamp duty payers need to obtain Revenue Stamps in advance from authorised stamp agents' offices and then present themselves at LHDNM stamp counters for the cancellation of the stamps.

  3. In line with the government's initiative to promote digitalisation in the delivery of services, especially to stamp duty payers, LHDNM has taken the initiative to strengthen and fully implement online stamping through the existing Stamp Duty Assessment and Payment System (STAMPS). Therefore, the use of Revenue Stamps at all LHDNM stamp counters and District Stamp Offices will be terminated effective January 1, 2024.

  4. Stamp duty payers can use Revenue Stamps for stamping agreement documents until December 31, 2023, and are advised to utilise any remaining Revenue Stamps they may have in stock.

  5. Unused Revenue Stamps cannot be refunded or exchanged for cash. It is also informed that amendments to the Stamp Act 1949 will clarify that agreements or documents stamped using the Revenue Stamp method after this date are invalid as proof of stamping.

  6. In connection with this, stamp duty applications and payment must be carried out online through STAMPS using the User ID application at the following link:

  7. Stamp duty payments should be made using the FPX medium or Bill Payment (CIMB Bizz Channel / Public Bank) at the same link. The Stamp Certificate and Official Stamp Receipt will be generated to verify stamp duty payments made through STAMPS.


226.1 Notice of the Termination of Adhesive Stamps (Revenue Stamps)
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