Circular No 033/2019
Dated 22 Feb 2019

To Members of the Malaysian Bar

Statutory Declarations Relating to Stamp Duty Exemption and Remission

We refer to Circular No 001/2019 dated 3 Jan 2019, entitled “Orders Relating to Stamp Duty Exemption and remission, and Real Property Gains Tax Exemption”, whereby various gazetted orders relating to stamp duty exemption and remission and real property gains tax exemption were circulated to Members of the Bar. Some of the gazetted orders make reference to statutory declarations that are to accompany the applications for exemption or remission of stamp duty.

Lembaga Hasil Dalam Negeri Malaysia (“LHDNM”) has now prescribed the format for the statutory declarations for the applicable orders, as listed below:

(1) Statutory Declaration for Stamp Duty (Remission) Order 2018 (P.U. (A) 320);

(2) Statutory Declaration for Stamp Duty (Exemption) (No. 4) Order 2018 (P.U. (A) 321);

(3) Statutory Declaration for Stamp Duty (Exemption) (No. 6) Order 2018 (P.U. (A) 377);
and

(4) Statutory Declaration for Stamp Duty (Exemption) (No. 7) Order 2018 (P.U. (A) 378).

The statutory declarations can be found here for your reference.

Should you have any enquiries, please contact LHDNM at its Hasil Care Line at 1-800-88-5436.

Thank you.

Roger Tan
Chairperson
Conveyancing Practice Committee