{"id":7644,"date":"2026-03-05T10:27:11","date_gmt":"2026-03-05T02:27:11","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7644"},"modified":"2026-03-05T10:27:11","modified_gmt":"2026-03-05T02:27:11","slug":"stamp-duty-on-movable-property-malaysia-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/stamp-duty-on-movable-property-malaysia-guide\/","title":{"rendered":"\u52a8\u4ea7\u5370\u82b1\u7a0e\uff1a2026\u5e74\u9a6c\u6765\u897f\u4e9a\u4f01\u4e1a\u6307\u5357"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7645\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-scaled.jpg\" alt=\"Stamp Duty on Movable Property\" width=\"2960\" height=\"1714\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-768x445.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-1536x889.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-2048x1186.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/property-market-with-house-keys-shopping-cart-phone-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<p class=\"translation-block\">\u4e86\u89e3\u52a8\u4ea7\u5370\u82b1\u7a0e\u5bf9\u4e8e\u6d89\u53ca\u673a\u68b0\u3001\u8f66\u8f86\u6216\u8bbe\u5907\u4e70\u5356\u7684\u4f01\u4e1a\u4ea4\u6613\u81f3\u5173\u91cd\u8981\u3002\u7ee7\u8054\u90a6\u6cd5\u9662\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684\u5224\u51b3\uff08Havi Logistics \u6848\uff09\u540e\uff0c\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u5df2\u66f4\u65b0\u76f8\u5173\u6307\u5357\u3002\u672c\u6587\u5c06\u8bf4\u660e\u4f55\u65f6\u9700\u7f34\u7eb3\u4ece\u4ef7\u5370\u82b1\u7a0e\uff08Ad Valorem Duty\uff09\uff0c\u4ee5\u53ca\u4f55\u65f6\u53ef\u4eab\u6709\u8c41\u514d\u3002<\/p>\n<h2><b>\u4ec0\u4e48\u662f\u52a8\u4ea7\uff1f<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e LHDN \u7684\u5b9a\u4e49\uff0c\u52a8\u4ea7\u662f\u6307\u53ef\u79fb\u52a8\u6216\u53ef\u8f6c\u79fb\u7684\u8d44\u4ea7\u3002\u5e38\u89c1\u4f8b\u5b50\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u4e1a\u5382\u623f\u4e0e\u673a\u68b0\u8bbe\u5907<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c7d\u8f66\u53ca\u91cd\u578b\u673a\u68b0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u5bb6\u5177\u53ca\u529e\u516c\u8bbe\u5907<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d35\u91cd\u7269\u54c1\uff0c\u5982\u73e0\u5b9d\u6216\u6b66\u5668<\/span><\/li>\n<\/ul>\n<h2><b>\u8be5\u7269\u54c1\u662f\u201c\u5546\u4e1a\u8d44\u4ea7\u201d\u8fd8\u662f\u201c\u8d38\u6613\u5546\u54c1\u201d\uff1f<\/b><\/h2>\n<p class=\"translation-block\">\u7a0e\u52a1\u5904\u7406\u65b9\u5f0f\u53d6\u51b3\u4e8e\u5356\u65b9\u5982\u4f55\u754c\u5b9a\u8be5\u7269\u54c1\u3002<\/p>\n<h3><b>1\ufe0f\u20e3 \u5546\u4e1a\u8d44\u4ea7\uff08Business Assets\uff09<\/b><\/h3>\n<p class=\"translation-block\">\u82e5\u516c\u53f8\u51fa\u552e\u7684\u662f\u7528\u4e8e\u65e5\u5e38\u8425\u8fd0\u7684\u673a\u5668\uff08\u5e76\u975e\u7528\u4e8e\u8f6c\u552e\uff09\uff0c\u5219\u88ab\u5f52\u7c7b\u4e3a\u201c\u8d44\u4ea7\u201d\u3002\n \u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4e70\u5356\u534f\u8bae\uff08SPA\uff09\u9700\u7f34\u7eb3\u52a8\u4ea7\u4ece\u4ef7\u5370\u82b1\u7a0e\u3002<\/p>\n<h3><b>2\ufe0f\u20e3 \u8d38\u6613\u5546\u54c1\uff08Trading Goods \/ Merchandise\uff09<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u82e5\u5356\u65b9\u662f\u7ecf\u9500\u5546\uff08\u4f8b\u5982\u8f66\u5546\u51fa\u552e\u6c7d\u8f66\uff09\uff0c\u8be5\u7269\u54c1\u5c5e\u4e8e\u201c\u8d38\u6613\u5546\u54c1\u201d\u3002\n\u6839\u636e\u300a1949\u5e74\u5370\u82b1\u7a0e\u6cd5\u4ee4\u300b\u7b2c21(1)\u6761\u6587\uff0c\u8d38\u6613\u5546\u54c1\u7684\u4e70\u5356\u534f\u8bae\u901a\u5e38\u53ef\u8c41\u514d\u9ad8\u989d\u7a0e\u7387\uff0c\u4ec5\u9700\u7f34\u7eb3 RM10 \u7684\u8c61\u5f81\u6027\u5370\u82b1\u7a0e\u3002<\/span><\/p>\n<h2><b>\u52a8\u4ea7\u5370\u82b1\u7a0e\u7a0e\u7387<\/b><\/h2>\n<p class=\"translation-block\">\u5e94\u7f34\u7eb3\u7684\u5370\u82b1\u7a0e\u91d1\u989d\u53d6\u51b3\u4e8e\u4e70\u65b9\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u6cd5\u5f8b\u8eab\u4efd\u3002<\/p>\n<h3><b>\ud83d\udc64 \u9a6c\u6765\u897f\u4e9a\u516c\u6c11\u53ca\u6c38\u4e45\u5c45\u6c11\uff08\u9879\u76ee 32a\uff09<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9996 RM100,000\uff1a\u6bcf RM100 \u5f81\u6536 RM1.00<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">RM100,001 \u81f3 RM500,000\uff1a\u6bcf RM100 \u5f81\u6536 RM2.00<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">RM500,001 \u81f3 RM1,000,000\uff1a\u6bcf RM100 \u5f81\u6536 RM3.00<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d85\u8fc7 RM1,000,000\uff1a\u6bcf RM100 \u5f81\u6536 RM4.00<\/li>\n<\/ul>\n<h3><b>\ud83c\udf0f \u5916\u56fd\u516c\u53f8\u53ca\u975e\u516c\u6c11\uff08\u9879\u76ee 32aa\uff09<\/b><\/h3>\n<p class=\"translation-block\">\u7edf\u4e00\u7a0e\u7387\uff1a\u6bcf RM100 \u5f81\u6536 RM4.00 \uff08\u4ee5\u4ea4\u6613\u4ef7\u503c\u6216\u5e02\u573a\u4ef7\u503c\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09<\/p>\n<h2><b>\u7a0e\u52a1\u5408\u89c4\u91cd\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5356\u65b9\u7acb\u573a\u975e\u5e38\u91cd\u8981\uff1a\u5fc5\u987b\u4ece\u5356\u65b9\u89d2\u5ea6\u5224\u65ad\u8be5\u7269\u54c1\u662f\u201c\u8d44\u4ea7\u201d\u8fd8\u662f\u201c\u5e93\u5b58\u201d\uff0c\u4ee5\u8ba1\u7b97\u6b63\u786e\u5370\u82b1\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u591a\u4efd\u6587\u4ef6\u60c5\u51b5\uff1a\u82e5\u4e70\u5356\u534f\u8bae\u5df2\u7f34\u4ed8\u5168\u989d\u4ece\u4ef7\u5370\u82b1\u7a0e\uff0c\u540e\u7eed\u7684\u8f6c\u8ba9\u6587\u4ef6\uff08Transfer Instrument\uff09\u4ec5\u9700 RM10\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8c41\u514d\u4f18\u52bf\uff1a\u8d38\u6613\u5546\u54c1\uff08goods, wares, merchandise\uff09\u7684\u4e70\u5356\u534f\u8bae\u4ecd\u662f\u6700\u5177\u6210\u672c\u6548\u76ca\u7684\u4ea4\u6613\u65b9\u5f0f\u3002<\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/b><\/h2>\n<p><b>Q:\u8c01\u8d1f\u8d23\u7f34\u4ed8\u5370\u82b1\u7a0e\uff1f<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A: \u5728\u9a6c\u6765\u897f\u4e9a\u5927\u591a\u6570\u4e70\u5356\u4ea4\u6613\u4e2d\uff0c\u5370\u82b1\u7a0e\u901a\u5e38\u7531\u4e70\u65b9\uff08penerima\uff09\u627f\u62c5\uff0c\u5373\u4f7f\u7a0e\u52a1\u5206\u7c7b\u7531\u5356\u65b9\u51b3\u5b9a\u3002<\/span><\/p>\n<p><b>Q: \u5982\u679c\u6ca1\u6709\u7b7e\u7f72\u6b63\u5f0f\u4e70\u5356\u534f\u8bae\u600e\u4e48\u529e\uff1f<\/b><\/p>\n<p class=\"translation-block\">A: \u82e5\u6ca1\u6709\u7b7e\u7f72\u4e70\u5356\u534f\u8bae\uff08SPA\uff09\uff0cLHDN \u5c06\u5728\u6b63\u5f0f\u7684\u8f6c\u8ba9\u6587\u4ef6\uff08Instrument Pindah Milik\uff09\u4e0a\u5f81\u6536\u52a8\u4ea7\u4ece\u4ef7\u5370\u82b1\u7a0e\u3002<\/p>\n<p><b>Q: \u80a1\u7968\u6216\u80a1\u4efd\u662f\u5426\u5305\u62ec\u5728\u6b64\u52a8\u4ea7\u6307\u5357\u5185\uff1f<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A: \u4e0d\u5305\u62ec\u3002\u672c\u6307\u5357\u4e0d\u9002\u7528\u4e8e\u80a1\u7968\u3001\u53ef\u6d41\u901a\u8bc1\u5238\u53ca\u5e94\u6536\u8d26\u6b3e\uff0c\u8fd9\u4e9b\u5c5e\u4e8e\u300a\u5370\u82b1\u7a0e\u6cd5\u4ee4\u300b\u5176\u4ed6\u6761\u6587\u7ba1\u8f96\u8303\u56f4\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5b8c\u6574 PDF \u7248\u672c\uff1a <a href=\"https:\/\/ancgroup.biz\/cn\/20251229-garis-panduan-pengenaan-duti-setem-ke-atas-srt-cara-jual-beli-dan-srt-cara-pindah-milik-harta-alih-2\/\">Garis Panduan Pengenaan Duti Setem ke atas Surat Cara Jual Beli dan Surat Cara Pindah Milik bagi Harta Alih<\/a><\/p>\n<hr \/>\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>Understanding the stamp duty on movable property is crucial for any business transaction involving machinery, vehicles, or equipment in Malaysia. Following a landmark Federal Court ruling (Havi Logistics), the Inland Revenue Board of Malaysia (LHDN) has updated its guidelines. This article clarifies when you must pay ad valorem duty and when you are eligible for [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7644","post","type-post","status-publish","format-standard","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stamp Duty on Movable Property: A 2026 Guide for Malaysian Businesses - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn about the latest LHDN guidelines for Stamp Duty on Movable Property in Malaysia. 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