All these while Pos Malaysia had turned a blind eye on underpaid mail by just stamping the underpaid mail with "T" mark without collecting the tax (apply postage due stamps). However, thing is changing now, and I have the feeling that Pos Malaysia is enforcing the tax collecting for underpaid mail. Below is a letter sent from Sg Petani, Kedah to an address in Kuala Lumpur on July 27, 2010. The correct postage rate for this letter should be 80s. However, the sender put only 30s postage stamp on the letter. So, the letter is underpaid for 50s. This is depicted in the blue T mark on the letter indicating the 80s and 50s differences. The payable tax is two times the underpaid value - 2x 50s. The postal staff put a hand writing (in red colour) 2x at the back of 50s indicating total payable value RM1. The blue T mark was stamped/cancelled by the GPO Kuala Lumpur. You may also see a black triangle T mark on the letter. The black triangle T mark was stamped/cancelled at Sg Petani PO. What happened was that GPO Kuala Lumpur sent a note to the receiver informing the underpaid letter and the need to collect the letter at GPO Kuala Lumpur. The letter was then collected by the receiver on August 16, 2010 at GPO Kuala Lumpur. The receiver had to pay RM1 to obtain the letter, and the postal staff at the GPO Kuala Lumpur counter stuck two pieces of 50s postage due stamps on the letter. The postage due stamps were cancelled at the GPO Kuala Lumpur dated on August 16, 2010.
This tax cover is said a fully serviced tax cover - tax marks and postage due stamps!