The Inland Revenue Board of Malaysia has issued a media release on 7 August 2026, clarifying on the stamp duty treatment for employment contracts and instruments falling within the category of exemption or general exemption in the Stamp Act 1949.
The media release clarifies that certain exempt instruments do not require stamping or endorsement and provides greater clarity on stamp duty treatment for employment-related documents. This should help taxpayers to streamline their stamp duty compliance process under the Stamp Duty Self-Assessment System.
