In his latest commentary, Soh Lian Seng, Head of Tax at KPMG in Malaysia, unpacks the Inland Revenue Board of Malaysia's (HASiL) newly issued Guideline on Stamp Duty Treatment for Instruments Subject to the First Schedule of the Stamp Act 1949 — and what it means for taxpayers, businesses and legal practitioners navigating Malaysia's stamp duty framework.
From reinforcing the principle that substance prevails over form, to identifying opportunities for the guideline to evolve alongside today's increasingly complex commercial arrangements, Soh offers a balanced take on both the progress made and the road ahead.
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