LHDN Extends Special Voluntary Disclosure Programme for Stamp Duty by Six Months
6/29/20261 min read
The Inland Revenue Board of Malaysia (LHDN) has announced a six-month extension of the Special Voluntary Disclosure Programme (PKPS) for Stamp Duty 2026, effective from 1 July 2026 until 31 December 2026. The extension aims to encourage voluntary compliance among taxpayers while providing additional time for individuals and businesses to adapt to the Stamp Duty Self-Assessment System (STSDS).
Under the programme, instruments executed between 1 January 2023 and 31 December 2025 remain eligible for a full waiver of stamp duty penalties, provided the stamping and duty payments are completed within the extended PKPS period. The initiative is expected to help reduce non-compliance under the Stamp Act 1949 and promote greater awareness of stamp duty obligations.
LHDN encourages taxpayers who have yet to regularise their documents to take advantage of the extended deadline. Eligible taxpayers can benefit from automatic penalty remission without the need to submit a separate appeal application.
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