Revenue stamps of Malaysia

Malaysia first issued revenue stamps as the Straits Settlements in 1863, and continues to do so to this day.

[1][2] Marine Policies stamps were issued in order to pay the tax on cargo insurances.

[3] In 1869, a set of Foreign Bill stamps was issued in a long vertical format, portraying Queen Victoria.

Later revenue issues were overprinted JUDICIAL in bold letters reading up, and these were followed by a number of provisional surcharges in the 1880s.

In 1890 a new set with new colours was issued, and finally a postage stamp was overprinted J and surcharged for judicial use.

The Straits Settlements issued three small numeral stamps inscribed Entertainments Duty Paid in the 1930s.

Although photographic essays and proofs exist for twelve denominations ranging from 3c to $250, no issued examples have been recorded and it is possible that these were not adopted.

[5] In 1943, the Japanese transferred control of Kedah, Perlis, Kelantan, and Trengganu to Thailand, which administered them as Si Rat Malai.

[5] In addition, the states of Kedah (renamed as Syburi), Kelantan and Trengganu individually issued revenue stamps under Thai occupation between 1944 and 1945.

In 1945, King George VI revenues of the Straits Settlements were therefore overprinted BMA MALAYA.

[1] Initially, there were no revenue issues for the Federation of Malaya as postage stamps were used for fiscal purposes.

These remained in use for years after the federation ceased to exist, as Malaysia only began to issue revenues in 1975.

Further stamps were issued between 1985 and 2009, and all of them bear the country's coat of arms although they have a wide variety of designs and formats.

[6] The Royal Malaysian Customs also issues taxpaid labels to pay the tax on cigarettes.