Stamp Duty Self-Assessment System (SAS)

Introduction

Stamp Duty is a tax imposed on certain legal instruments, including property transfers, leases and agreements. With the introduction of the Stamp Duty Self-Assessment System (SAS), taxpayers are now required to independently assess, declare and pay the correct stamp duty, similar to other self-assessment tax regimes in Malaysia.

Following the initial announcement and phased rollout of SAS, this session provides an updated and practical overview of how the system operates, what has changed since its introduction and the key compliance and audit considerations that taxpayers should be aware of.

The Stamp Duty Self-Assessment System is being implemented in phases:

• 1 January 2026: Instruments or agreements related to rentals or leases, general agreement stamping and securities
• 1 January 2027: Instruments of transfer of property ownership
• 1 January 2028: Other instruments or agreements not covered above

As the first phase of SAS is now in effect, taxpayers face greater accountability, audit exposure and potential penalties if stamp duty is under-declared or incorrectly assessed.

This webinar will provide participants with

• An updated analysis of the Stamp Duty Self-Assessment System and its current status
• Insights into the audit framework, enforcement approach and common audit triggers
• Key pitfalls, risk areas and practical issues arising from early implementation
• Guidance on best practices and internal controls to manage compliance risks effectively

What You Will Learn

• Latest updates and clarifications on the Stamp Duty Self-Assessment System
• The Inland Revenue Board’s audit focus and compliance expectations under SAS
• Common errors and high-risk areas observed during initial implementation
• Practical considerations to mitigate stamp duty risks and avoid penalties

Who Should Attend: CEOs, CFOs, Finance Controllers, Finance Managers, HR Practitioners, Legal and compliance professionals involved in contract handling and documentation

Register for Complimentary Stamp Duty SAS Webinar (23 Apr 2026) — Limited Seats Available

Register Now