Extension of Stamp Duty Voluntary Disclosure Programme

SVDP (PKPS Duti Setem 2026) Extended Until 31 December 2026

stamp-duty
On 26 June 2026, the Inland Revenue Board of Malaysia (HASiL) announced the extension of the Special Voluntary Disclosure Programme for Stamp Duty (PKPS Duti Setem 2026). 
 

Key Highlights

  • Programme Extended by Six (6) Months
    • The PKPS Duti Setem 2026 has been extended from 1 July 2026 to 31 December 2026. 
  • Penalty Waiver
    • Instruments executed between 1 January 2023 and 31 December 2025 are eligible for automatic penalty remission under the programme, provided the applicable stamp duty is paid within the programme period. 
  • No Penalty Appeal Required
    • Taxpayers are not required to submit any separate penalty waiver application. The remission will be granted automatically upon payment of the stamp duty.
  •  Audit Protection
    • Instruments executed from 1 January 2023 to 31 December 2025 and regularised under the PKPS Duti Setem 2026 will not be subjected to stamp duty audit. However, this protection does not extend to other instruments not disclosed under the programme. 
  • Exclusion
    • The programme does not apply to cases involving fraud.
 

Recommended Action


With the extension now granted until 31 December 2026, taxpayers who may have:
  • Unstamped agreements;
  • Late-stamped instruments;
  • Historical contracts executed between 2023 and 2025; or
  • Potential stamp duty exposure arising from internal restructuring, financing arrangements, intercompany agreements, service agreements or commercial contracts, should consider conducting a timely review and regularising any outstanding stamp duty obligations under the programme to secure the penalty waiver and audit protection measures. 
Based on HASiL's announcement, taxpayers are encouraged to submit stamping applications and make payment as early as possible to ensure assessment notices are issued and paid within the stipulated period.
 

How We Can Assist

Our BDO team can assist with:
  • Health checks and stamp duty risk reviews;
  • Identification of unstamped or under-stamped instruments;
  • Assessment of eligibility under the PKPS Duti Setem 2026;
  • Stamp duty computations and regularisation exercises; and
  • Advisory support on complex stamp duty matters.

Should you wish to discuss the potential implications for your organisation, please reach out to your usual BDO contact or any member of our tax team.

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