RELIEF FROM STAMP DUTY

1. Relief

Lembaga Hasil dalam Negeri Malaysia would like to inform that the application for stamp duty relief under Section 15 / Section 15A of the Stamp Act 1949 is applicable for the following cases:

a. Reconstruction of company / companies;

b. Amalgamation of companies; or

c. Transfer of real property between associated companies.

For disposal of real property or shares in real property companies, you are also required to submit a copy of Form CKHT 1A or a copy of Form CKHT 1B in addition to the documents stated in the checklist for the application of stamp duty relief in STAMPS.