What company documents need stamping, and what is stamp duty?
Stamp duty is a tax on documents, administered by LHDN. For companies the common ones are share transfer instruments (ad valorem duty on the higher of consideration or net asset value), tenancy agreements, and various commercial contracts. Unstamped documents can be inadmissible as evidence in court — which is when people usually discover the omission.
Statutory figures: Stamp Act 1949
Also asked as: stamp duty share transfer; setem hasil dokumen syarikat; LHDN stamping documents; stamp duty malaysia agreement.
Stamping deadlines are short after execution, and late stamping attracts penalties. Every share transfer we handle includes the stamping step; agreements drafted elsewhere are worth checking.
Key facts
- Share transfers: ad valorem on higher of price or NTA
- Tenancies + commercial contracts commonly dutiable
- Unstamped documents may be inadmissible; late stamping penalised
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