Instruments that qualify for exemption under Section 35 of the Stamp Act 1949 are listed in the First Schedule of the Act, under the heading "General exemption".
Specific exemption is given to instruments listed under the heading "Exemption" in items 2, 4, 23, 24, 32, 49 and 58 of the First Schedule to the Stamp Act 1949.
Other exemptions
Other exemptions are provided under section 80 of the Stamp Act 1949, granted by the Minister of Finance. The payer must state a reference to the gazette notice or attach a copy of the exemption order or remission issued by the Ministry of Finance when applying for stamping or adjudication.
Remission is a form of exemption in which the actual duty payable is reduced to a rate approved by the Minister of Finance under section 80 of the Stamp Act 1949.
2. Relief
The Inland Revenue Board of Malaysia (HASiL) wishes to inform that applications for relief from stamp duty under Section 15 / Section 15A of the Stamp Act 1949 are applicable to the following cases:
Applications for relief from stamp duty under Sections 15 and 15A should be submitted to the State Director's Office where the property is located for consideration.
