Special Voluntary Disclosure Programme for Stamp Duty and New Incentive Framework

The following Guidelines and Frequently Asked Questions (“FAQs”) have now been released by the authorities:

1. Penalty Remission under the Special Voluntary Disclosure Programme for Stamp Duty

The Inland Revenue Board has issued the Guidelines, Media Statement and FAQs on the Stamp Duty Special Voluntary Disclosure Programme (“SVDP”), following the announcement by the Prime Minister on 5 January 2026. The SVDP provides a structured avenue for voluntary disclosure and penalty remission on stamp duty matters.

2. New Incentive Framework for New Investment (Manufacturing)

Malaysian Investment Development Authority and Ministry of Investment, Trade and Industry have published the Guidelines and Frequently Asked Questions (“FAQs”) for the New Investment Incentive Framework, marking a significant shift towards a more strategic, outcome‑based incentive regime.

Both developments carry important implications for taxpayers and investors.

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