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IRBM Stamp Duty Self-Assessment Compliance and Implications for Commercial Instruments

17 Mar, 2026, Wyndham Grand Bangsar Kuala Lumpur

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Venue Details

Wyndham Grand Bangsar Kuala Lumpur
NO 1, JALAN PANTAI JAYA, TOWER 3, 59200 KUALA LUMPUR, MALAYSIA, - 59200

https://wyndhamgrand bangsarkl.com.my/


Phone : (603)2298 1888

Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

jane@ipa.com.my

Keith,

Office: 03 2283 0000

Mobile: +60 162272735

keith@ipa.com.my

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • Module 1: The Essentials Of Malaysian Stamp Duty For Commercial Instruments
  • Module 2: Interpretation Of Item 4 And Item 22 (1) Of The First Schedule Of Stamp Act 1949.
  • Module 3: Obligations, Stamp Duty Audit Framework & Stamp Duty Exemption
  • Module 4: Transition To Self-Assessment Compliance Mechanism
  • Module 5: Common Business Risk Scenarios And Mistakes
  • Module 6: Shift To Self-Assessment Compliance
INTRODUCTION

Effective 1 January 2026, IRBM has imposed stamp duty self-assessment system (STSDS) as effort to curb to increase country tax revenue. In year 2025, stamp duty enforcement audit was introduced on employment related instruments such as offer letter and employment contracts.

However, the audit findings revealed other instruments such as commercial instruments on business side such as customer and vendor service contract instruments were unstamped or stamped late. With the recent announcement on special voluntary disclosure programme for stamp duty instruments unstamped, users have chances to review and identify backdated years instruments for stamping without penalties.

Moving forward, the stamp duty self-assessment will come into effect in phases, commencing 1 January 2026. The phased implementation are as follows:

Phased implementation:
Phase 1 (2026): Rentals, leases, securitised agreements, general agreements and securities
Phase 2 (2027): Property ownership transfers
Phase 3 (2028): Other instruments and agreement

This course will cover the specific aspects of commercial instruments which were often overlooked and not stamped.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Developing a deeper understanding of r
    equirements and how to assess stamp duty rates
    for commercial instruments.
  2. Navigating and understanding how to register company or individual profile under E-Duti
    Setem website based on user manual, applying
    for relevant stamp duties and also payment.
  3. Learning the consequences of non-compliance penalties which is late declaration and payment
    of stamp duties.
  4. Applying knowledge on the required types of company’s commercial and financial
    instruments which requires self-assessed
    stamp duties.
  5. Fostering an organisation culture of
    compliance relating to self-assessment stamp
    duties for all company instruments.
WHO SHOULD ATTEND
Business Unit Heads, Accountants, Finance and Administrative Managers, Business Development Staff Team, Project Staff Team, Sales Team, Key Accounts Managers, Junior Executives, Operation Team, Purchasing, Compliance and Internal Audit Team. This can be extended to staff with delegated responsibilities to ensure proper stamping is made on company’s instruments.
METHODOLOGY
  • Interactive Lectures, Tips & Videos
  • Pre and Post Test (Online)
  • Faciliated Group Discussions & Quiz
  • Practical Exercises on Calculation of Stamp Duties
  • Question and Answer Sessions
COURSE CONTENT
9:00

Module 1: The Essentials of Malaysian Stamp Duty for Commercial Instruments

  • Stamp duty instruments commonly used in business environments, including:
    o Customer-related instruments:
    Service Level Agreements, Addendum, Non-Disclosure Agreements with legal penalties, Letters of Award, and Letters
    of Extension, Memorandum of Understanding, Agreement to Sale and Purchase.
    o Vendor/Suppliers-related instruments: Service and maintenance contracts, leasing agreements for movable
    equipment, tenancy agreements for immovable assets, pest control,
    photocopier machines, and hygiene services, insurance policy
10.45

Module 2: Interpretation of Item 4 and Item 22 (1) of the First Schedule of
Stamp Act 1949.

  • Detailed explanation of agreements
    under Item 22(1), including guidance on determining the
    o Applicable ad valorem duty rates of 0.1%, 0.5%, and 1.0% on instruments,
    o Tips on how to assess which correct rate, which applies to organization
    commercial agreements
  • Understanding contract value determination for stamp duty purposes, including:
    o Fixed vs variable pricing
    o Contracts with automatic annual renewal terms
    o Terms and conditions within agreements that may impact duty exposure
  • Stamp duty payback and refund on cancelled projects and service
    termination procedure for single tier and multi-tier projects/contracts.
12.00

Module 3: Obligations, Stamp Duty Audit Framework & Stamp Duty
Exemption

  • Overview of Stamp Duty Audit
    framework for auditee companies on commercial instruments.
  • Stamp Duty General Exemptions in First Schedule
  • Specific Exemptions on stamp duty
    like Restructuring, Amalgamation of
    Companies and examples of scenarios – Section 15 & 15A Stamp Duty Act 1949
  • Little-known reliefs that save thousands like stamp duty exemptions for Budget 2026 and remissions available for service
    level contracts
1:00 Lunch
2:00

Module 4: Transition to Self-Assessment Compliance Mechanism

  • Importance of record keeping and checklist by departments
  • Deadline and revised 2025 stamp duty penalties on duty undercharged
  • Trigger points and important deadline
  • All about Malaysia Inland Revenue 2026 Special Voluntary Disclosures mechanism and guidelines for year 2023-2025 unstamped
    executed commercial instruments
  • IRBM E-Duti setem online system
    registration as administrative agent and add users for company ID.
  • High level walkthrough on E-Duti Setem stamping process for general agreements,
    securitized agreements and tenancy rental
    agreements from application, appeal and payments.
  • Method of payments available – FPX Online for local Malaysian business operation and
    Virtual Account for stamping application payments made from overseas entities
 

Module 5: Common Business Risk Scenarios and Mistakes

  • Late identification of stamp duty obligations
  • Late submission to E-Duti Setem which waiver of penalties would not be given
3:45

Module 6: Shift to Self-Assessment Compliance

  • Identify and assign clearly defined roles of stamp duty compliance by departments for administrative access and removal.
  • Expectations from Sales, Business Development, and Operations are expected to flag or confirm
    o When and how to escalate uncertain cases
    o Alignment with Finance without duplicating responsibilities
  • Learning activity: Participants must identify organization specific red flags checklist to ensure timely compliance and correct
    self-assessment.
  • Practical steps and tips to ensure that participants stay informed on latest
    stamping developments.
5:00 End of Course