Finance
Malaysia Stamp Act 1949: Stamp Duty (2026 Amendment)
Stamp duty moved to self-assessment in 2026. This one-day live online course takes your team through the Stamp Act 1949 amendments, the Stamp Duty Self-Assessment System (STSDS) on MyTax, and the deadlines and penalties that catch organisations out.
- HRD Corp claimable (SBL-Khas)
- In-house training available
- Up to 15% off for groups
What you'll learn
- Explain the key 2026 amendments to the Stamp Act 1949 and what they mean for your organisation.
- Identify instruments subject to stamp duty and the stamping requirements that apply.
- Describe the Stamp Duty Self-Assessment System (STSDS), including submission through MyTax.
- Apply the assessment, payment, filing and record-retention requirements correctly.
- Recognise the penalties and risks of late stamping and incorrect declarations.
Why it matters
- Late stamping costs the higher of RM100 or 20% of the unpaid duty once you are more than 3 months past the deadline.
- An incorrect return can bring a penalty equal to the duty underpaid, or a fine of RM1,000 to RM10,000 plus that amount on conviction. The one-year grace period for incorrect returns is due to end on 31 December 2026.
- Not filing a return can lead to a fine of up to RM10,000.
- LHDN can audit and raise additional assessments going back 5 years.
Maximum penalties under current law, for general guidance only. Not legal advice.
Contact
Questions before you register?
Message us on WhatsApp and we'll help with the course, the next dates and the HRD Corp paperwork.