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LHDN Extends the Stamp Duty Voluntary Disclosure Special Programme (PKPS)

Posted LnCoadmin

The Inland Revenue Board of Malaysia (LHDN) has officially announced a six-month extension of the Stamp Duty Voluntary Disclosure Special Programme (Program Khas Pengakuan Sukarela Duti Setem – PKPS).

Under this programme, eligible taxpayers who complete their stamp duty stamping and payment on or before 31 December 2026 may enjoy a 100% remission of late stamping penalties, with no separate application required.

This initiative is intended to encourage voluntary compliance while providing individuals and businesses with additional time to regularise documents that have not yet been stamped or were stamped late.

Who Is Eligible?

The PKPS applies to instruments executed between 1 January 2023 and 31 December 2025 that are subject to Stamp Duty.

Common examples include:

  • Tenancy Agreements
  • Sale and Purchase Agreements
  • Loan Agreements
  • Partnership Agreements
  • Other instruments or documents subject to Stamp Duty

Eligible documents must be stamped and the applicable Stamp Duty must be fully paid on or before 31 December 2026 to qualify for the penalty remission.

What Are the Benefits?

Eligible taxpayers may enjoy the following benefits under the programme:

  • 100% remission of late stamping penalties
  • No application is required — the penalty remission will be granted automatically once the Stamp Duty is paid within the programme period
  • Documents regularised under the PKPS will not be subject to a Stamp Duty audit in relation to the voluntary disclosure

However, LHDN retains the right to audit other documents that are not disclosed under the programme or documents stamped from 1 January 2027 onwards.

Who Is Not Eligible?

The PKPS does not apply to:

  • Documents executed in 2026
  • Documents executed before 1 January 2023
  • Cases involving fraud
  • Cases where both the Stamp Duty and late stamping penalty have already been paid before the programme period
  • Payments made after 31 December 2026
Take Action Before the Deadline

If you have eligible documents that have not been stamped or were stamped late, now is the ideal opportunity to regularise them while benefiting from the 100% late stamping penalty remission.

Completing the stamping process before 31 December 2026 can help you avoid unnecessary penalties and ensure compliance with Malaysia’s Stamp Duty requirements.

****Data updated on 10.07.2026