STAMP DUTY: PROCEDURE & COMPLIANCE REQUIREMENTS
Stamp duty is a critical compliance area under Malaysian tax law, impacting contracts, financing, tenancies, share transfers, and property transactions. Non-compliance can lead to severe financial penalties, legal invalidity of documents, and audit exposure.
This programme provides a practical, structured understanding of Malaysia’s stamp duty system, covering the legal framework, rates, exemptions, adjudication, and current compliance practices, including LHDN’s digital and electronic stamping systems.
Class types
Training Delivery Format
HRD Corp Claimable Course
Class types
About this course
Stamp duty is a critical area of compliance under Malaysian tax law, affecting a wide range of business and personal transactions, including contracts, loan and financing agreements, tenancy agreements, share transfers, and property transactions. Failure to comply with stamp duty requirements may lead to financial penalties, legal invalidity or inadmissibility of documents, delays in transaction completion, as well as audit exposure and enforcement actions.
This programme provides participants with a practical and structured understanding of Malaysia’s stamp duty system, covering the relevant legal framework, applicable rates, procedural requirements, exemptions, adjudication processes, and current compliance practices including digital submission and LHDN electronic stamping systems.
Training date
- 1 & 2 October 2025
- 5 & 6 November 2025
- 3 & 4 December 2025
Who should attend?
Who should attend :
- Finance Managers
- Accountants and
- Finance Executives
- Tax Managers and Tax Executives
- Legal Managers and Legal Officers
- Company Secretaries and Corporate
- Secretarial Executives
Compliance Officers - Internal Auditors
- Property Managers and Real Estate
- Executives
- Banking and Credit Officers
- HR and Administration
- Managers handling employment contracts and tenancy matters
- Business Owners, Directors, and Senior Management involved in corporate transactions
Learning outcomes
- Determine whether a document is subject to stamp duty
- Compute stamp duty payable based on document type and value
- Comply with statutory timelines and procedural requirements
- Prepare and submit documents for adjudication
- Minimise penalties and avoid common compliance errors
- Support business, legal, and financial decisions through proper stamp duty compliance
Program duration
- 2 Days (14 Hours Total)
Course content
- Day 1: Stamp Duty Fundamentals & Operational Application
- Module 1: Foundations of Stamp Duty in Malaysia
- Definition and purpose of stamp duty
- Importance of compliance in business and legal transactions
- Overview of the Stamp Act 1949 – key provisions
- Role of the Inland Revenue Board of Malaysia (LHDN)
- Module 2: Understanding Chargeable Instruments
- Definition of “instrument” under the Stamp Act
- Common chargeable documents:
- Agreements and contracts
- Loan and financing documents
- Tenancy and lease agreements
- Share transfer forms
- Property sale and purchase agreements
- Instruments executed in Malaysia vs. outside Malaysia
- Module 3: Stamp Duty Rates and Classification
- Fixed duty vs. ad valorem duty
- Schedule 1 of the Stamp Act
- Stamp duty rates applicable to:
- Agreements
- Loan and financing instruments
- Property transactions
- Share transfers
- Practical examples and computation exercises
- Module 4: Stamping Timeline and Legal Implications
- Statutory time limits for stamping:
- Documents executed in Malaysia
- Documents executed outside Malaysia
- Legal consequences of late stamping
- Validity and enforceability of unstamped instruments
- Statutory time limits for stamping:
- Module 5: Practical Stamping Procedures
- Manual stamping vs. electronic stamping
- Introduction to STAMPS and electronic adjudication systems
- Step-by-step stamping workflow
- Required supporting documentation
- Payment methods and proof of stamping
- Module 1: Foundations of Stamp Duty in Malaysia
- Day 2: Advanced Compliance, Risk & Practical Implementation
- Module 6: The Adjudication Process
- Meaning and purpose of adjudication
- When adjudication is required
- Document submission procedures
- Handling LHDN queries
- Dispute resolution and appeal mechanisms
- Module 7: Exemptions, Remissions and Reliefs
- Statutory exemptions under the Stamp Act
- Common remissions and reliefs:
- Corporate restructuring
- Group relief
- Government incentives
- Documentation requirements and compliance considerations
- Module 8: Penalties, Offences and Risk Management
- Late stamping penalties and surcharge structure
- Common compliance mistakes
- Audit exposure and enforcement actions
- Internal controls and best practices for compliance management
- Module 9: Practical Case Studies and Applications
- Real-life stamping scenarios
- Case analysis on:
- Agreements and contracts
- Loan documentation
- Share transfers
- Group discussions and problem-solving exercises
- Module 10: Recent Developments and Best Practices
- Recent updates in stamp duty regulations and guidelines
- Digital stamping developments
- Compliance tips for finance, legal, HR, and administrative teams
- Open discussion and Q&A session
- Module 6: The Adjudication Process