by DayakDaily Team
KUCHING, Dec 22: The Inland Revenue Board (LHDN) has announced that the e-Stamp Duty system is now accessible through the MyTax portal, ahead of its full implementation on Jan 1 2026.
In a statement, LHDN said the early access is intended to give duty payers and appointed agents sufficient time to test the system and prepare for the Stamp Duty Self-Assessment System (STSDS), which will be rolled out in phases beginning next year.
With the introduction of the new system, the existing STAMPS platform will be completely discontinued on Dec 31, 2025. All stamping transactions will be migrated to the e-Stamp Duty system effective Jan 1, 2026.
Announced during the Malaysia Budget 2026, the STSDS is a tax reform measure to improve the efficiency of stamp duty management and encourage voluntary compliance. It enables duty payers or appointed agents to self-assess stamp duty based on specific instruments and real-time duty calculations will be made based on the provisions in the First Schedule, Stamp Act 1949.
However, applications for stamping of instruments subject to remission and exemption will still be formally assessed by the Stamp Duty Collector.
From January 1, 2026, all duty payers or agents must access the Stamp Duty service via the MyTax portal at MyTax > ezHasil Services > Stamp Duty > e-Stamp Duty.
In a separate statement, the board also announced that no penalty will be imposed during the first year of the implementation of the STSDS for the offence of submitting an incorrect stamp duty return form (BNDS) or the offence of providing incorrect or inaccurate information in relation to any matter affecting the imposition of duty.
“This special concession period of no penalty is applicable to stamping applications submitted from Jan 1, 2026 to Dec 31, 2026.
“This special concession is being implemented as an educational and transition support measure to foster awareness and encourage voluntary compliance among duty payers, while at the same time providing sufficient time for duty payers to understand the prescribed procedures and implement electronic self-stamping effectively,” it said.
This special concession also applies to any offences under subsection 72D(2) of the Stamp Act 1949 identified through any audit findings carried out during the period of this special concession.
The STSDS will be implemented in phases as follows:
- Phase 1 (Jan 1, 2026): Rent and lease instruments, securities, and general stamping
- Phase 2 (Jan 1, 2027): Transfer of real estate (excluding instruments requiring JPPH valuation)
- Phase 3 (Jan 1, 2028): Instruments not covered under Phases 1 and 2
For more information, contact HASiL Contact Centre (HCC) at 03-8911 1000 / 603-8911 1000 (international), HASiL Live Chat; or fill in the feedback form at HASiL’s official website at: https://maklumbalaspelanggan.hasil.gov.my/Public/. – DayakDaily
