{"id":6256,"date":"2025-11-20T09:55:57","date_gmt":"2025-11-20T01:55:57","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6256"},"modified":"2025-11-27T10:11:58","modified_gmt":"2025-11-27T02:11:58","slug":"malaysia-stamp-duty-types-and-tax-treatment","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-stamp-duty-types-and-tax-treatment\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u5370\u82b1\u7a0e\uff1a\u79cd\u7c7b\u4e0e\u7a0e\u52a1\u5904\u7406"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6258\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-scaled.jpg\" alt=\" Malaysia Stamp Duty\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-checking-bankbook-isolated-white-table-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a\u5370\u82b1\u7a0e\u662f\u5bf9\u4e66\u9762\u6587\u4e66\uff08instrument\uff09\u800c\u975e\u4ea4\u6613\u5f81\u6536\u7684\u7a0e\u52a1\uff0c\u7531\u300a1949\u5e74\u5370\u82b1\u7a0e\u6cd5\u4ee4\u300b\u89c4\u8303\u3002\u9002\u7528\u4e8e\u6cd5\u5f8b\u3001\u5546\u4e1a\u53ca\u91d1\u878d\u6587\u4ef6\u3002\u9700\u7f34\u7eb3\u5370\u82b1\u7a0e\u7684\u4eba\u58eb\u7531\u8be5\u6cd5\u4ee4\u9644\u8868\u4e09\uff08Third Schedule\uff09\u89c4\u5b9a\u3002<\/p>\n<h2><b>\u5370\u82b1\u7a0e\u7684\u79cd\u7c7b<\/b><\/h2>\n<h3><span style=\"text-decoration: underline;\"><b>\u56fa\u5b9a\u5370\u82b1\u7a0e\uff08Fixed Duty\uff09<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u5370\u82b1\u7a0e\u4e0e\u4ea4\u6613\u91d1\u989d\u65e0\u5173\uff0c\u5e38\u89c1\u9002\u7528\u4e8e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4e0e\u5546\u4e1a\u6587\u4ef6\uff0c\u5982\u6388\u6743\u4e66\uff08Power of Attorney\uff09\u3001\u516c\u53f8\u7ae0\u7a0b\uff08Articles of Association\uff09\u3001\u672c\u7968\uff08Promissory Notes\uff09\u3001\u4fdd\u9669\u5355\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u4ef6\u5df2\u76d6\u5370\u7684\u526f\u672c\u3001\u9644\u5c5e\u6216\u8865\u5145\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>\u4ece\u4ef7\u5370\u82b1\u7a0e\uff08Ad Valorem Duty\uff09<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ece\u4ef7\u5370\u82b1\u7a0e\u6839\u636e\u6587\u4e66\u91d1\u989d\u6216\u5e02\u573a\u4ef7\u503c\u8ba1\u7b97\uff0c\u9002\u7528\u4e8e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d22\u4ea7\u8f6c\u8ba9\uff08\u4e70\u5356\u6216\u8d60\u4e0e\uff09\uff0c\u5305\u62ec\u4e0a\u5e02\u516c\u53f8\u80a1\u7968\u3001\u6d41\u901a\u8bc1\u5238\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d22\u4ea7\u6743\u76ca\u8bbe\u7acb\uff0c\u5982\u79df\u8d41\u6216\u6cd5\u5b9a\u79df\u7ea6\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u91d1\u878d\u62c5\u4fdd\u6587\u4ef6\uff0c\u5982\u503a\u5238\u3001\u4ed8\u6b3e\u5408\u7ea6\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d44\u672c\u5e02\u573a\u5de5\u5177\uff0c\u5982\u4ea4\u6613\u5408\u7ea6\uff08Contract Notes\uff09\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><b>\u7a0e\u52a1\u5904\u7406\u4e0e\u5408\u89c4<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5370\u82b1\u7a0e\u7531\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u8d1f\u8d23\u5f81\u6536\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u987b\u5728\u9a6c\u6765\u897f\u4e9a\u7b7e\u7f72\u540e 30\u5929\u5185 \u76d6\u5370\uff08\u6216\u82e5\u5728\u6d77\u5916\u7b7e\u7f72\uff0c\u9700\u5728\u6536\u5230\u540e30\u5929\u5185\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u76d6\u5370\u5c06\u88ab\u7f5a\u6b3e\uff0c\u6700\u9ad8\u53ef\u8fbe\u5e94\u4ed8\u7a0e\u989d\u7684100%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u5b9a\u4ea4\u6613\u53ef\u4eab\u6709\u8c41\u514d\u6216\u51cf\u514d\uff0c\u4f8b\u5982\u4f01\u4e1a\u5408\u5e76\u3001\u91cd\u7ec4\uff0c\u6216\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8d44\u4ea7\u8f6c\u8ba9\uff08\u9700\u7b26\u5408\u6761\u4ef6\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5370\u82b1\u7a0e\u9488\u5bf9\u6587\u4e66\uff0c\u800c\u975e\u4ea4\u6613\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u56fa\u5b9a\u5370\u82b1\u7a0e\uff1a\u56fa\u5b9a\u91d1\u989d\uff0c\u4e0e\u4ea4\u6613\u4ef7\u503c\u65e0\u5173\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4ece\u4ef7\u5370\u82b1\u7a0e\uff1a\u6839\u636e\u4ea4\u6613\u91d1\u989d\u6216\u5e02\u573a\u4ef7\u503c\u5f81\u6536\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6587\u4ef6\u987b\u572830\u5929\u5185\u76d6\u5370\uff0c\u5426\u5219\u7f5a\u6b3e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4f9d\u636e\u300a1949\u5e74\u5370\u82b1\u7a0e\u6cd5\u4ee4\u300b\u6267\u884c\u3002<\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p><b>Q1: \u8c01\u9700\u8981\u7f34\u7eb3 Malaysia \u5370\u82b1\u7a0e\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u8d23\u4efb\u7531\u300a1949\u5e74\u5370\u82b1\u7a0e\u6cd5\u4ee4\u300b\u9644\u8868\u4e09\u89c4\u5b9a\uff0c\u53d6\u51b3\u4e8e\u6587\u4ef6\u7c7b\u578b\u3002<\/span><\/p>\n<p><b>Q2: \u56fa\u5b9a\u5370\u82b1\u7a0e\u548c\u4ece\u4ef7\u5370\u82b1\u7a0e\u7684\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u56fa\u5b9a\u5370\u82b1\u7a0e\u6309\u56fa\u5b9a\u91d1\u989d\u5f81\u6536\uff0c\u800c\u4ece\u4ef7\u5370\u82b1\u7a0e\u5219\u6839\u636e\u91d1\u989d\u6216\u5e02\u573a\u4ef7\u503c\u5f81\u6536\u3002<\/span><\/p>\n<p><b>Q3: \u6240\u6709\u8d22\u4ea7\u8f6c\u8ba9\u90fd\u9700\u8981\u7f34\u7eb3\u5370\u82b1\u7a0e\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u662f\u7684\u3002\u623f\u5730\u4ea7\u3001\u80a1\u7968\u53ca\u65e0\u5f62\u8d44\u4ea7\uff08\u5982\u5546\u8a89\uff09\u8f6c\u8ba9\u5747\u9700\u7f34\u7eb3\u4ece\u4ef7\u5370\u82b1\u7a0e\u3002<\/span><\/p>\n<p><b>Q4: \u5982\u679c\u672a\u53ca\u65f6\u7f34\u7eb3\u5370\u82b1\u7a0e\u4f1a\u600e\u6837\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4f1a\u88ab\u7f5a\u6b3e\uff0c\u5305\u62ec\u989d\u5916\u56fa\u5b9a\u8d39\u7528\uff0c\u751a\u81f3\u9ad8\u8fbe\u5e94\u4ed8\u7a0e\u989d\u7684100%\u3002<\/span><\/p>\n<p><b>Q5: \u9a6c\u6765\u897f\u4e9a\u662f\u5426\u6709\u5370\u82b1\u7a0e\u8c41\u514d\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u6709\u3002\u7279\u5b9a\u60c5\u51b5\u5982\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8f6c\u8ba9\u6216\u7ecf\u6279\u51c6\u7684\u91cd\u7ec4\u4ea4\u6613\u53ef\u8c41\u514d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia stamp duty is a tax imposed on written instruments rather than transactions. Governed by the Stamp Act 1949, it applies to legal, commercial, and financial documents. The person liable to pay is determined by the Third Schedule of the Act. Types of Stamp Duty Fixed Duty Fixed duty is charged without considering the [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6258,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,42],"tags":[],"class_list":["post-6256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Stamp Duty: Types and Tax Treatment<\/title>\n<meta name=\"description\" content=\"Learn Malaysia stamp duty under Stamp Act 1949. 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