Exemptions
General and Specific Exemptions: Certain instruments are exempt under Section 35 of the Stamp Act 1949, listed under “General Exemptions” and specific items in the First Schedule.
Other Exemptions: Granted by the Minister of Finance under Section 80 of the Stamp Act 1949, requiring reference or exemption letter during application.
Remission: Partial exemption where the duty amount is reduced to a rate approved by the Minister of Finance.
Relief
Stamp duty relief under Sections 15/15A of the Stamp Act 1949 applies to company restructuring, mergers, or property transfers between associated companies. Applications should be submitted to the nearest State Director’s Office.
More info : https://www.hasil.gov.my/en/stamp-duty/relief-from-stamp-duty/
