The State Law
and Order Restoration Council
The Law Amending
the Myanmar Stamp Act
(The State Law and Order Restoration
Council Law. No. 7/90)
The 5th Waxing Day of Hnaung Tagu,
1351 M.E.
(30th March, 1990)
The State Law and
Order Restoration Council hereby
enacts the following Law:-
I. This Law shall
be called the Law Amending the Myanmar
Stamp Act.
2. This Law shall
come into force with effect from
the 1st of April, 1990.
3. In the Proper
Stamp-duty column of Schedule I
of the Myanmar Stamp Act:-
(a) the expression "Twenty
pya" contained in serial
numbers 1, 28 and 60 respectively
shall be substituted by the expression
"One kyat";
(b) the expression "Twenty
kyat" contained in serial
number 2 shall be substituted
by the expression "Forty
kyats";
(c) the expression "Fifteen
kyat" contained in serial
numbers 3, 8, 9, 17, 58, 61, 62
and 64 respectively shall be substituted
by the expression "Thirty
kyats’;
(d) the expression "Five
kyat" contained in serial
numbers 4 and 29 shall be substituted
by the expression "Twenty
five kyats";
(e) the expression "Fifty
pya" contained in serial
number 5 shall be substituted
by the expression "One kyat",
the expression "forty kyat"
shall be substituted by the expression
"eighty kyats", the
expression twenty five pya"
shall be substituted by the expression
"fifty pyas", and the
expression "Three kyat"
shall be substituted by the expression
"Six kyats";
(f) the expression "Thirty
kyat" contained in serial
number 7 shall be substituted
by the expression "Fifty
kyats" and the expression
"Sixty kyat" shall be
substituted by the expression
"One hundred kyats";
(g) the expression "Fifty
kyat" contained in serial
number 10 shall he substituted
by the expression "Two hundred
kyats", the expression "One
hundred kyat" shall he substituted
by the expression ‘Five
hundred kyats". and the expression
"Three hundred kyat"
shall he substituted by the expression
"One thousand five hundred
kyats";
(h) the expression "Three
hundred kyat" contained in
serial number ii shall be substituted
by the expression "Five hundred
kyats";
(i) the expression "Two
kyat" contained in serial
number 12 shall he substituted
by the expression "Four kyats",
the expression "five kyat"
shall be substituted by the expression
"ten kyats", the expression
"Thirty kyat" shall
be substituted by the expression
"Sixty kyats", the expression
"Forty kyat" shall he
substituted by the expression
"Eighty kyats", the
expression "Four kyat"
shall be substituted by the expression
"Eight kyats" and the
expression "two hundred kyat"
shall be substituted by the expression
"four hundred kyats";
(j) the expression "Two
kyat" contained in serial
numbers 14, 18, 24 and 44 respectively
shall be substituted by the expression
"Four kyats";
(k) the expression "One
kyat and fifty pya" contained
in serial number 18 shall he substituted
by the expression "Three
kyats";
(l) the expression "One
kyat" contained in serial
numbers 18, 48 and 65 respectively
shall be substituted by the expression
"Two kyats’;
(m) the expression "Fifty
pya" contained in serial
numbers 19 shall be substituted
by the expression "Three
kyats";
(n) the expression "Four
kyat" contained in serial
numbers 20 and 42 shall he substituted
by the expression "Twenty
five kyats":
(o) the expression "Fifteen
pya" contained in serial
numbers 21,41 and 53 shall be
substituted by the expression
"Fifty pyas";
(p) the expression ‘Thirty
kyat" contained in serial
numbers 22 and 62 shall be substituted
by the expression "Sixty
kyats";
(q) the expression "Four
kyat" contained in serial
numbers 24 and 40 shall he substituted
by the expression "Eight
kyats";
(r) the expression "Five
kyat" contained in serial
number 25 shall be substituted
by the expression "Ten kyats";
(s) the expression "Twenty
kyat" contained in serial
numbers 26, 38, 55, 57 and 64
respectively shall be substituted
by the expression "Forty
kyats";
(t) the expression "Six
hundred kyat’ contained
in serial numbers 30 shall be
substituted by the expression
"One thousand kyats";
(u) the expression "Three
kyat" contained in serial
numbers 35 and 58 shall he substituted
by the expression "six kyats":
(v) the expression "Three
kyat" contained in serial
numbers 36 and 37 shall be substituted
by the expression "Twenty
kyats";
(w) the expression "One
hundred kyat" contained in
serial number 39 shall be substituted
by the expression "Five hundred
kyats" and the expression
"Two hundred and fifty kyat"
shall be substituted by the expression
"One thousand five hundred
kyats";
(x) the expression "Twenty
five pya" contained in serial
number 41 shall be substituted
by the expression "Fifty
pyas";
(y) the expression "Fifty
pya" contained in serial
number 43 shall he substituted
by the expression "One kyat,"
the expression "forty kyat"
shall be substituted by the expression
"eighty kyats," and
the expression "twenty five
pya" shall be substituted
by the expression "fifty
pyas";
(z) the expression "Ten
kyat" contained in serial
number 46 shall be substituted
by the expression "Twenty
kyats" the expression "Forty
kyat" shall he substituted
by the expression "Two hundred
kyats" and the expression
"Twenty kyat" shall
he substituted by the expression
"One hundred kyats";
(aa) the expression "Five
pya" contained in serial
number 47 shall he substituted
by the expression "Ten pyas,"
the expression "Fifteen pya"
shall be substituted by the expression
"Thirty pyas," the expression
"Twenty five pya" shall
be substituted by the expression
"Fifty pyas," the expression
"Fifty pya" shall be
substituted by the expression
"One kyat," the expression
"Seventy five pya" shall
be substituted by the expression
" One kyat and fifty pyas,"
the expression "One kyat"
shall be substituted by the expression
"Two kyats," the expression
"One kyat and fifty pya"
shall be substituted by the expression
"Three kyats" the expression
"Two kyat" shall be
substituted by the expression
"Four kyats," and the
expression "Four kyat"
shall be substituted by the expression
"Eight kyats";
(bb) the expression "Two
Kyat" contained in serial
number 48 shall be substituted
by the expression "Four kyats,"
the expression "Five kyat"
shall be substituted by the expression
"Ten kyats," the expression
"Twenty kyat" shall
be substituted by the expression
"Forty kyats," and the
expression "Forty kyat"
shall be substituted by the expression
"Eighty kyats";
(cc) the expression "Twenty
five pya" contained in serial
number 49 shall be substituted
by the expression "Fifty
pyas," the expression "Fifty
pya" shall be substituted
by the expression "One kyat,"
and the expression "One kyat"
shall be substituted by the expression
"Two kyats";
(dd) the expression "Four
kyat" contained in serial
numbers 50 and 5 1 shall be substituted
by the expression "Eight
kyats";
(ee) the expression "Fifty
pya" contained in serial
number 52 shall he substituted
by the expression "One kyat";
(ff) the expression "ten
kyat" contained in serial
number 54 shall be substituted
by the expression "Twenty
kyats".
4. In serial number
13 of the Proper Stamp-duty column
of Schedule I of the Myanmar Stamp
Act the rates mentioned in figures
respectively shall he substituted
by the figures increased twofold.
5. In serial number
15 in the Description of Instrument
column of Schedule I of the Myanmar
Stamp Act, except the expression
"BOND as defined by section
2 (5) not being a DEBENTURE (No.
27) and not being otherwise provided
for by this Act or by the Court
Fees Act-," the expression
"See ADMINISTRATION-BOND (No.
2), BOTTOMRY BOND (No. 16); CUSTOMS
BOND (No. 26), INDEMNITY-BOND (NO.
34), RESPONDENTIA BOND (No. 56),SECURITY
BOND (No. 57) and the expressions
there under , the remaining expressions
shall be deleted. Furthermore, the
expressions contained in the Proper
Stamp-duty column he removed and
the expression "Two per centum
on the amount or value secured"
shall be substituted.
6. In serial number
23 of Schedule I of the Myanmar
Stamp Act, except the expressions
"CONVEYANCE as defined by section
2(10) not being a TRANSFER charged
or exempted under No. 62-"
the expression "Exemption"
and the expressions there under,
the remaining expressions shall
be deleted. Furthermore, the expressions
contained in the proper Stamp-duty
column be removed and the expression"
five per centum on the amount or
value of the consideration for such
conveyance as set forth therein"
shall be substituted.
