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“Malaysia’s IRB launches the STSDS self-assessment stamp duty system to streamline document stamping while offering penalty waivers under a voluntary compliance programme.”
Kuala Lumpur, 7th April 2026, 6.00pm – The Inland Revenue Board (IRB) has introduced Phase 1 of the Stamp Duty Self-Assessment System (STSDS) to simplify document stamping procedures, allowing individuals and authorised agents to complete submissions digitally.
The system, which came into effect on Jan 1, 2026, enables taxpayers to stamp documents independently or through appointed professionals such as lawyers, accountants, and company secretaries.
IRB Consultation, Operations and Audit Division director (Stamp Duty and Real Property Gains Tax Department), Nor Habibah Hamidon, said individuals can access the system by registering for a Tax Identification Number (TIN) and logging into the MyTax portal.
Digital submission improves efficiency
She explained that authorised agents may also submit applications on behalf of their clients based on their registered roles within the e-Stamp Duty platform.
“This process ensures that every submission can be properly verified and recorded within the system,” she said during an appearance on Bernama Radio’s Tax Clinic programme.
Nor Habibah also reminded taxpayers that MyTax IDs are strictly confidential and should not be shared to avoid potential data breaches or misuse.
Automatic duty calculation under self-assessment model
Although the STSDS operates under a self-assessment framework, users are not required to manually calculate stamp duties. Instead, the system automatically computes the payable amount based on the information submitted.
Users are only required to ensure that the details of the legal instruments or agreements submitted are complete and accurate.
All applications must be submitted using the applicant’s own MyTax ID, with the relevant user role selected within the system. IRB noted that consolidating tax matters under a single ID improves administrative efficiency and compliance monitoring.
Batch stamping feature for high-volume users
The e-Duti Setem platform also introduces a batch stamping function designed for organisations and professionals managing large volumes of documents.
This feature allows multiple documents to be processed simultaneously, improving operational efficiency compared to individual submissions.
However, IRB noted that this function is only available through XML file uploads generated from internal systems, and users must comply with technical specifications to ensure smooth processing and data integrity.
Voluntary compliance programme offers penalty waivers
Separately, IRB has also launched a Special Voluntary Compliance Programme (PKPS) to encourage taxpayers to regularise outstanding stamp duty payments.
The programme covers instruments executed between Jan 1, 2023 and Dec 31, 2025, and offers potential penalty exemptions subject to eligibility requirements.
According to Nor Habibah, the initiative provides taxpayers with an opportunity to settle outstanding duties voluntarily without facing enforcement action.
The PKPS programme is scheduled to run until June 30, 2026.
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