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Stamp Duty Special Voluntary Disclosure Program 2026
On 5 January 2026, Prime Minister YAB Dato’ Seri Anwar Ibrahim announced the implementation of a six-month Special Voluntary Disclosure Program (SVDP) for stamp duty in his 2026 New Year message. Subsequent to the announcement, the Inland Revenue Board of Malaysia (HASiL) released the following guidance on 28 January 2026:
- Operational Guideline No. 1/2026 – Special penalty treatment under Section 47A of the Stamp Act 1949 for the Stamp Duty Special Voluntary Disclosure Program 2026 (with effect from 1 January 2026)
- Frequently Asked Questions (FAQs) – Penalty exemption for the Stamp Duty Special Voluntary Disclosure Program 2026 (dated 28 January 2026)
Please refer to the alert below for further details.