The Inland Revenue Board of Malaysia (LHDN) has confirmed that no penalties will be imposed during the first year of the self-assessment e-stamp duty system. The concession applies to applications submitted from 1 January to 31 December 2026.

The move is intended to help duty payers transition to the new electronic system and reduce compliance pressure during the initial rollout period.

Penalty Waiver Applies To Specific Errors And Offences

According to LHDN, the penalty waiver covers errors made in the Stamp Duty Return Form, also known as Borang Nyata Duti Setem or BNDS. It also applies to inaccurate information that affects stamp duty assessment, as well as offences identified under subsection 72D(2) of the Stamp Act 1949.

The stamp duty law remains in force, and duty payers are still required to submit accurate declarations. However, penalties for qualifying errors will not be imposed during the concession period.

Aim Is To Support Voluntary Compliance

LHDN stated that the measure is designed to encourage voluntary compliance while allowing duty payers time to familiarise themselves with the self-assessment e-stamp duty process.

The authority added that the approach is meant to support smoother adoption of electronic self-stamping before full enforcement takes effect after the first year.

Early Access Available Through The MyTax Portal

The self-assessment e-stamp duty system is already accessible through the MyTax portal under an early access arrangement. This allows duty payers and agents to test the system and prepare ahead of the official implementation period in 2026.

Early access is intended to help users understand submission requirements and reduce potential errors once the system becomes fully operational.

How To Get Help And Support

LHDN has made support channels available for duty payers who require assistance with the new system. Help can be obtained through the HASiL Contact Centre at +603-8911 1000, via HASiL Live Chat, or through the feedback form on LHDN’s official portal.

Duty payers are encouraged to seek clarification early to ensure smoother submissions under the self-assessment e-stamp duty system.

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