Malaysia: Introduction of self-assessment regime for stamp duty, new stamp duty audit framework
New self-assessment regime effective January 1, 2026
The Collection, Administration, and Enforcement of Tax Act of 2024 introduced a self-assessment regime for stamp duty effective January 1, 2026. The 2025 budget included transition rules for implementing the new system in phases.
The Inland Revenue Board (IRB) also issued a new stamp duty audit framework effective January 1, 2025.
Read a February 2025 report prepared by the KPMG member firm in Malaysia