Managing your company’s tax compliance is about to get easier with the Special Voluntary Disclosure Program Stamp Duty 2026. Announced by the Prime Minister on January 5, 2026, this initiative provides a rare window for taxpayers to rectify past unstamped documents without facing heavy financial hits. Under this program, LHDN offers a full penalty remission for eligible instruments, provided they are stamped within the designated period.
Understanding Section 47A and Standard Penalties
To appreciate the value of this program, one must understand the standard penalties under Section 47A of the Stamp Act 1949. Typically, if you miss the 30-day stamping deadline, you face the following charges:
- Stamped within 3 months late: RM50 or 10% of the unpaid duty (whichever is higher).
- Any other cases: RM100 or 20% of the unpaid duty (whichever is higher).
The Special Voluntary Disclosure Program Stamp Duty 2026 effectively resets these costs to zero for eligible participants.
Objectives of the 2026 Stamp Duty Program
The Inland Revenue Board of Malaysia (LHDN) has launched this program with three primary goals:
- Education: To increase public awareness and encourage voluntary tax compliance.
- Transition: To help taxpayers adapt to the new Stamp Duty Self-Assessment System (STSDS) launching in 2026.
- Flexibility: To simplify the process of submitting correct returns to the Collector of Stamp Duties.
Implementation and Eligibility Criteria
Not every document qualifies for the Special Voluntary Disclosure Program Stamp Duty 2026. You must meet the following criteria to benefit from the automatic waiver:
- Eligible Instruments: Only documents signed between January 1, 2023, and December 31, 2025.
- Program Duration: Stamping and payment must occur between January 1, 2026, and June 30, 2026.
- Automatic Remission: There is no need for a formal appeal; the waiver is applied automatically upon payment.
Important Exclusions
Please note that the program does not cover cases involving fraud or documents where duty and penalties were already settled before January 1, 2026.
Quick Eligibility Checklist
| Scenario | Instrument Date | Payment Date | Status | Reason |
| 1 | 01/03/2025 | 15/02/2026 | Eligible | Payment made within the PKPS period. |
| 2 | 01/03/2025 | 15/07/2026 | Ineligible | Payment made after June 30, 2026. |
| 3 | 12/01/2026 | 05/03/2026 | Ineligible | Instrument signed in 2026 is not eligible. |
| 4 | 01/04/2022 | 18/05/2026 | Ineligible | Only instruments dated 2023–2025 are eligible. |
Key Takeaways
- The program runs strictly from January 1 to June 30, 2026.
- Only instruments executed in 2023, 2024, and 2025 are eligible.
- Participating documents will not be subject to future audits.
- All applications must be submitted via the e-Stamp Duty (STAMPS) system.
FAQ on Malaysia Stamp Duty 2026
Q: Do I need to write an appeal letter for the waiver?
No. Under the Special Voluntary Disclosure Program Stamp Duty 2026, the waiver is automatic when you pay through the portal.
Q: What happens if I signed a document in 2026?
New documents signed in 2026 must follow the standard 30-day stamping rule to avoid penalties under Section 47A.
Q: Are digital employment contracts covered?
Yes, provided they were signed between 2023 and 2025. Note that from 2026, the exemption threshold for employment contracts increases to RM3,000 monthly salary.
Full PDF Version: Garis Panduan Operasi Layanan Khas Penalti Di Bawah Seksyen 47A Akta Setem 1949 Bagi Program Khas Pengakuan Sukarela Duti Setem 2026
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