Circular No 001/2019 
Dated 3 Jan 2019

To Members of the Malaysian Bar

Orders Relating to Stamp Duty Exemption and Remission, and Real Property Gains Tax Exemption

Please take note of the following orders, which came into operation on 1 Jan 2019 unless otherwise indicated below:

(1)     Stamp Duty (Remission) Order 2018 (P.U. (A) 320), which will come into operation on 1 July 2019;

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

(3)     Real Property Gains Tax (Exemption) Order 2018 (P.U. (A) 360);

(4)     Real Property Gains Tax (Exemption) Order 2018 (P.U. (A) 368), which is deemed to have come into operation on 1 Jan 2010;

(5)     Real Property Gains Tax (Exemption) (No. 2) Order 2018 (P.U. (A) 369), which is deemed to have come into operation on 1 Jan 2010;

(6)     Real Property Gains Tax (Exemption) (No. 3) Order 2018 (P.U. (A) 372);

(7)     Stamp Duty (Remission) (No. 2) Order 2018 (P.U. (A) 376);

(8)     Stamp Duty (Exemption) (No. 6) Order 2018 (P.U. (A) 377);

(9)     Stamp Duty (Exemption) (No. 7) Order 2018 (P.U. (A) 378); and

(10)   Stamp Duty (Exemption) (No. 8) Order 2018 (P.U. (A) 397), which is deemed to have effect from 20 Nov 2012.

The following documents are attached for your reference:

(1)     The abovementioned orders; and

(2)     The media statements by the Ministry of Finance dated 29 Dec 2018 and 30 Dec 2018, relating to the orders.

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

Thank you.

Roger Tan 
Chairperson 
Conveyancing Practice Committee

1 Attachment

Orders Relating to Stamp Duty Exemption and Remission, and Real Property Gains Tax Exemption; and Media Statements.pdf