License / Permit / Service Description
- Professional agreement stamping coordination services for individuals, employers, landlords, tenants and businesses in Malaysia. We assist with reviewing the agreement details, identifying the relevant stamping category, organising the required information, coordinating the submission and payment process, and assisting with the retrieval of the electronic stamp certificate.Our service may be suitable for tenancy agreements, employment contracts, service agreements, loan agreements, partnership agreements and other documents subject to stamp duty, depending on the applicable requirements.Stamp duty, late stamping penalties and other third-party charges are separate from our professional service fee unless otherwise stated in the quotation. The applicable duty and process depend on the nature and content of the document.
Related Departments / Regulatory Bodies
- Inland Revenue Board of Malaysia (LHDN / HASiL).
- LHDN Stamp Office or relevant branch, where applicable.
- MyTax / e-Duti Setem system, where applicable.
- Stamp Duty Self-Assessment System (STSDS), where applicable.
- Companies Commission of Malaysia (SSM), for company information where required.
- Appointed lawyer, tax agent or other professional adviser, where applicable.
- Relevant bank, financial institution or other party requesting the stamped agreement, where applicable.
License Name ( Bahasa Malayu )
- Penyeteman Perjanjian / Surat Cara LHDN
Application Scenarios & Business Necessity
- A landlord and tenant have signed a tenancy agreement and need to arrange stamping.
- An employer has signed employment contracts and needs to review the applicable stamping requirements.
- A company has entered into a service agreement with a customer or service provider.
- Business partners have signed a partnership agreement.
- A company or individual has entered into a loan agreement.
- Parties have signed a supplier, vendor or consultancy agreement.
- A bank, licensing authority or business partner requests a stamped agreement.
- A company needs to organise stamped agreements and stamp certificates for its records.
- An agreement was signed earlier and the parties need assistance to check the late stamping process.
- An individual or business requires help coordinating the stamping of several agreements.
Important Rules & Compliance Standards
- Stamp duty is governed by the Stamp Act 1949 and applies to chargeable instruments according to their type and contents.
- The applicable duty may be a fixed amount or calculated by reference to a value, depending on the instrument.
- An instrument generally must be stamped within 30 days after it is executed in Malaysia, or within 30 days after it is received in Malaysia if executed outside Malaysia.
- The applicable submission, assessment and payment requirements must be checked for the relevant document and stamping method.
- Under STSDS, the duty payer or appointed agent is responsible for submitting the relevant declaration and making a self-assessment where applicable.
- The agreement and information submitted must be complete, accurate and consistent with the executed document.
- A Tax Identification Number (TIN) and other supporting information may be required for the parties and the person handling the stamping process.
- Stamp duty, penalties and other charges must be paid within the applicable period.
- For STSDS, the stamped instrument and related records must be retained for seven years from the date the duty is paid.
- A stamp certificate should be kept together with the relevant agreement as evidence of stamping.
- Stamping does not by itself confirm that every term in an agreement is legally valid or appropriate.
- Agreement drafting, legal advice and legal review are separate services unless expressly included and provided by an appropriately qualified professional.
Compound & Legal Penalties
- Late stamping may result in a penalty in addition to the stamp duty payable.
- Based on LHDN’s published penalty rates effective from 1 January 2025, late stamping may incur RM50 or 10% of the duty, whichever is higher, if stamped within three months after the stamping deadline.
- If stamped more than three months after the stamping deadline, the penalty may be RM100 or 20% of the duty, whichever is higher.
- The applicable penalty, deadline and any available relief or remission should be checked against the document and LHDN’s current requirements.
- Incorrect or incomplete information may require correction and may result in additional duty, penalties or further action where applicable.
- An insufficiently stamped document may face restrictions on being admitted as evidence until the applicable stamping requirements are fulfilled.
- Delays in obtaining a stamped agreement may affect a bank, licensing, tenancy or business application that requires it.
Frequently Asked Question
Agreement stamping is the process of submitting a chargeable agreement or instrument for stamp duty purposes under the applicable LHDN process.
Depending on the applicable requirements, documents may include tenancy agreements, employment contracts, service agreements, loan agreements, partnership agreements and other chargeable instruments.
The amount depends on the type and contents of the agreement. Some instruments are subject to fixed duty, while others may be assessed based on a relevant value.
Stamp duty, late penalties and other applicable charges are separate from the professional service fee unless stated otherwise in the quotation.
The requirements depend on the agreement. Generally, a complete signed agreement and information about the parties are needed. Identification, TIN and supporting documents may also be required.
Generally, a document should be stamped within 30 days after it is executed in Malaysia. If executed outside Malaysia, the general period is 30 days after it is received in Malaysia. The applicable process and payment deadline should also be checked.
A late agreement can generally be submitted for stamping, but a penalty may apply. The applicable amount and any relief depend on the circumstances and LHDN’s requirements.
The party legally responsible depends on the type of instrument and the applicable provisions of the Stamp Act 1949. The parties may also need to review their agreement and seek advice where necessary.
After the applicable process and payment are completed, an electronic stamp certificate may be issued. The certificate should be kept together with the relevant agreement.
No. Stamping relates to stamp duty compliance. It does not by itself confirm that every term is legally valid, fair or suitable for the parties.
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