LHDN合约盖章简介
- LHDN合约盖章是指缴纳印花税并正式为法律协议或合同盖章的程序，使其在马来西亚法律下有效且可执行。此过程由马来西亚内陆税收局（LHDN）管理。
相关政府部门
- 马来西亚内陆税收局（Lembaga Hasil Dalam Negeri Malaysia，LHDN）
执照名称（马来文）
- Pemeteraian Perjanjian LHDN
服务内容
- 合约盖章适用于法律文件，例如： 租赁协议。 买卖协议。 贷款协议。 合伙合同。
- 印花税金额根据合约类型及价值决定。
- 合约需在签署后30天内盖章，否则将产生罚款。
- 盖章可通过LHDN柜台办理，也可通过STAMPS在线系统完成。
重要规则
- 涉及金钱价值的所有协议必须根据《1949年印花法案》盖章。
- 延迟盖章将产生罚款。
- 已盖章的协议在争议中可作为法庭上的法律证据。
- 协议生效前，双方均有责任确保完成盖章。
违规与惩罚
- 未盖章协议可能导致：
- 罚款：最高RM 25或未付印花税的5%（以较高者为准）。
- 延迟超过3个月，罚款可能增至未付印花税的20%。
- 未盖章的协议在法庭上可能不被采纳为证据。
法律顾问
Penny Lim，法律顾问
Penny女士专注于识别潜在法律问题，并在政府法规、消费者保护和公平雇佣领域提供解决方案。她的主要职责包括：
提供关于政府及商业许可的法律建议。
在签署文件前审查法律文件。
根据公司需要完成法律研究。
Commonly Asked Questions
LHDN Agreement Stamping is the process of paying stamp duty and officially validating legal documents through the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri Malaysia – LHDN). This process ensures that the agreement is recognized as legally enforceable under Malaysian law.
Stamping provides legal recognition to an agreement and ensures compliance with the Stamp Act 1949. A stamped document serves as valid evidence in court and protects the rights of all parties involved in a transaction.
Common agreements that must be stamped include:
- Tenancy Agreements
- Sales and Purchase Agreements (SPA)
- Loan or Financing Agreements
- Partnership or Joint Venture Agreements
- Employment and Service Contracts
You must stamp your agreement within 30 days from the date of signing. Failure to do so will result in late penalty charges imposed by LHDN.
If stamping is delayed, LHDN may impose penalties based on the delay period:
- Up to RM25 or 5% of the unpaid stamp duty (whichever is higher)
- After 3 months, penalties can rise to 20% of the unpaid amount
No. Unstamped agreements are not admissible as evidence in Malaysian courts. Stamping is mandatory to make your agreement legally valid and enforceable in any dispute.
You can stamp your agreement in two ways:
- At LHDN counters — by submitting the physical document and payment.
-
Online via the STAMPS Portal (STAMP Assessment and Payment System) — an official LHDN platform for convenient electronic stamping.
Stamp duty is calculated based on the type and total value of the agreement. For example, tenancy agreements are charged according to the annual rental amount, while sales or loan agreements are based on transaction value or loan amount.
Responsibility for stamp duty depends on the agreement type, but generally:
- Tenants pay for tenancy agreements.
- Purchasers pay for sales and purchase agreements.
-
Borrowers pay for loan agreements.
It is important to clarify this in your contract before signing.
Yes. You can log in to the LHDN STAMPS portal to check your agreement’s stamping status, payment history, or download the digital stamping certificate for your records.