Malaysia | Stamp Duty and Sales Tax

Stamp duty

The following technical guidelines have recently been published on the Inland Revenue Board’s official website:

• Garis Panduan Permohonan Pelepasan Duti Setem di bawah Seksyen 15, Akta Setem 1949 (presently available in Malay language only) — issued on 24 March 2022.
• Garis Panduan Permohonan Pelepasan Duti Setem di bawah Seksyen 15A, Akta Setem 1949 (presently available in Malay language only) — issued on 24 March 2022.

Sales tax

The following policy has recently been published on the Royal Malaysian Customs Department’s MySST website:  

• Dasar Cukai Jualan Bil. 1/2022 — Layanan Pengecualian Cukai Jualan ke atas Palet (available in Malay language only) – issued on 5 April 2022.