Stamping an Agreement

We charge a processing fee starting from RM200 for each agreement to be stamped, excluding the actual stamping fees. However, please note that you must subscribe to our annual secretarial service before we can assist with e-stamping services.

It's important to understand that an application for adjudication to the Inland Revenue Board (IRB) will only be submitted after the payment of the processing fee and estimated stamping fee, along with all required documents such as agreements.

Please be aware that the processing fee is non-refundable if you choose not to stamp the agreement/instrument after receiving the adjudication results from the IRB.

Stamp duty is applicable to certain instruments or documents, and the duty rate depends on the nature of the instruments/documents and the transaction values. However, exemptions from stamp duty are available for specific instruments and documents. For more details, please refer to [Stamp Duty Order].

An instrument must be stamped within 30 days of its execution if executed within Malaysia, or within 30 days after it is first received in Malaysia if executed outside Malaysia.

Failure to stamp within the specified period may result in penalties as follows:

• RM25.00 or 5% of the deficient duty, whichever is higher, if stamped within 3 months after the stamping deadline

• RM50.00 or 10% of the deficient duty, whichever is higher, if stamped after 3 months but within 6 months after the stamping deadline

• RM100.00 or 20% of the deficient duty, whichever is higher, if stamped after 6 months from the stamping deadline

The purpose of stamping agreements is to ensure the admissibility of the instrument as evidence in court during civil proceedings, protecting the parties involved. An instrument that is not properly stamped may not be admissible as evidence in court.

Adjudication of Instruments

All instruments chargeable with duty and executed by any person in Malaysia shall be brought to the Collector who shall assess the duty chargeable. For this purpose, the Collector may require the instrument to be fully furnished with all other necessary or supporting documents of evidence. The Collector may refuse to proceed upon any such application until all documents have been furnished to him accordingly.

All application for adjudication can be submitted at any Inland Revenue Board (IRB) counter in Stamp Branch Offices, Revenue Service Centres and District Offices or online through STAMPS website at https://stamps.hasil.gov.my

Why use STAMPS ?

• Easy to retrieve anywhere and anytime

• Save time in processing instruments/documents

• Systematic and expedite processing

• Data safety guaranteed

• Reduce cost

• Status verification at any time

Unsure about how to handle stamping? Don't worry!

Low TH & Co can assist you starting from a processing fee of RM200 for each agreement (excluding stamping fees). Simply email us at info@lowthco.com with a copy of the agreement/instrument and all relevant supporting documents, such as evidence of documents received in Malaysia (e.g., courier slip). Please note that we will proceed with an application for adjudication to the Inland Revenue Board (IRB) upon receipt of the processing fee and estimated stamping fee. It's important to note that the processing fee is non-refundable if you choose not to stamp the agreement/instrument after receiving the adjudication results from the IRB.

Additionally, Low TH & Co can offer professional advice on stamp duty matters and assist with applications for stamp duty exemption. Contact us today at info@lowthco.com for a no-obligation consultation!