Early Access to Malaysia’s e-Duti Setem System Via Mytax Portal
The Inland Revenue Board of Malaysia (“IRBM”) has announced the introduction of the Self-Assessment System for Stamp Duty (“STSDS”), a key reform initiative under Budget 2025, aimed at modernising stamp duty administration in Malaysia. The STSDS is designed to enhance administrative transparency and efficiency, centralise stamp duty services and promote voluntary compliance through a digital and self-regulated framework.
In conjunction with the introduction of STSDS, the existing STAMPS system will be fully discontinued on 31 December 2025. All stamping transactions will be conducted through the e-Duti Setem system, which is accessible via the MyTax portal, with effect from 1 January 2026.
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Implementation Phases
The STSDS will be implemented in phases as follows:
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Phase
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Implementation Date
|
Type of Instruments
|
|
Phase 1
|
1 January 2026
|
Lease / Tenancy, Securities and
General Stamping
|
|
Phase 2
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1 January 2027
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Transfer of Real Property
(excluding transactions involving valuation by Valuation And Property
Services Department)
|
|
Phase 3
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1 January 2028
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Instruments other than those covered
under Phases 1 and 2
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Under the STSDS framework, stamp duty payers or appointed agents are permitted to self-assess stamp duty for specified instruments. Stamp duty is calculated in real time in accordance with the First Schedule to the Stamp Act 1949 (“the Act”). Instruments that are subject to remission or exemption will continue to be formally assessed by the Collector of Stamp Duty.
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Early Access to the e-Duti Setem System
According to the HASiL Media Release, early access to the e-Duti Setem system is available from 17 December 2025. Existing STAMPS users may log in to the MyTax portal using their individual MyTax credentials.
This early access period allows stamp duty payers and appointed licensed tax agents to familiarise themselves with the new system, conduct internal testing and make necessary operational preparations before the STAMPS system is fully terminated on 31 December 2025. The objective is to ensure a smooth, orderly and centralised transition to the e-Duti Setem system.
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Access and Usage
With effect from 1 January 2026, all stamp duty payers and appointed agents must conduct stamp duty transactions through the MyTax portal under the following navigation path:
MyTax portal > ezHasil Services > Duti Setem > e-Duti Setem
Users are required to :
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Log in using a valid Tax Identification Number (TIN). Where a TIN is not available, registration may be completed via the e-Daftar system on the MyTax portal;
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Select the appropriate e-Duti Setem role;
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Submit the relevant Stamp Duty Return Form (BNDS) together with the instrument to be stamped within the prescribed timeframe;
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Make payment within the stipulated period; and
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Retain the Stamp Duty Certificate generated upon confirmation of payment, together with the stamped instrument and all related records, for a minimum period of seven (7) years.
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No Penalty in the First Year of STSDS (Consession Period)
In conjunction with of Phase 1 of STSDS which will take effect on 1 January 2026, the IRBM has announced that no penalty will be imposed during the first year of implementation of the e-Duti Setem system, with the intention to provide stamp duty payers adequate time to understand and familiarise with the new procedures.
According to the HASiL Media Release which is published on 21 December 2025, penalty will not be imposed on instruments stamped under the STSDS for offences relating to the submission of an incorrect BNDS or the provision of incorrect or inaccurate information affecting the chargeability of stamp duty.
The concession period applies to stamping applications submitted between 1 January 2026 and 31 December 2026. It also extends to offences under Section 72D(2) of the Act, where such offences are identified through audit findings during the same period.
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Conclusion
The implementation of the STSDS represents a significant shift towards a more digital, transparent and self-regulated stamp duty regime in Malaysia. Stamp duty payers and appointed agents are encouraged to utilise the early access provided via the MyTax portal to ensure adequate preparation and compliance when the new system becomes fully operational.
For further information, please visit the official website of the Inland Revenue Board of Malaysia at
https://www.hasil.gov.my/en
KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.
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