{"id":9314,"date":"2026-05-08T01:33:11","date_gmt":"2026-05-07T17:33:11","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=9314"},"modified":"2026-06-22T09:50:21","modified_gmt":"2026-06-22T01:50:21","slug":"pengecualian-dan-relief","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/duti-setem\/pengecualian-dan-relief\/","title":{"rendered":"Relief From Stamp Duty"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"9314\" class=\"elementor elementor-9314\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5677b4a0 e-flex e-con-boxed e-con e-parent\" data-id=\"5677b4a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1eebfa03 e-con-full e-flex e-con e-child\" data-id=\"1eebfa03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a2d4845 elementor-widget elementor-widget-template\" data-id=\"6a2d4845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"9327\" class=\"elementor elementor-9327\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2126f60 e-flex e-con-boxed e-con e-parent\" data-id=\"2126f60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d546e01 elementor-widget elementor-widget-heading\" data-id=\"d546e01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Stamp Duty<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-503cc43 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"503cc43\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-503cc43\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9363\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/pengenalan-duti-setem\/\" class=\"elementor-item\">Overview of Stamp Duty<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/e-duti-setem\/\" class=\"elementor-item\">e-Stamp Duty<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9347\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/sistem-taksir-sendiri-duti-setem-stsds\/\" class=\"elementor-item\">Sistem Taksir Sendiri Duti Setem (STSDS)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9345\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/pengecualian-dan-relief\/\" class=\"elementor-item\">Relief From Stamp Duty<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9343\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/adjudikasi-surat-cara\/\" class=\"elementor-item\">Amendments To The Stamps Act 1949<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9341\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/kaedah-penyeteman\/\" class=\"elementor-item\">Method of Payment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9340\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/tanggungjawab-membayar-duti\/\" class=\"elementor-item\">Responsibility of Solicitors<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9342\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/penalti-duti-setem\/\" class=\"elementor-item\">Penalty (Stamp Duty)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9344\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/tanggungjawab-pelanggan-utama-peguam-setiausaha-syarikat-pendaftar-institusi-perbankan-dan-kewangan\/\" class=\"elementor-item\">Primary Customer Responsibilities (Lawyer \/ Company Secretary \/ Registrar \/ Banking and Financial Institutions)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9346\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/perintah-duti-setem\/\" class=\"elementor-item\">Stamp Duty Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9348\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/perintah-penerangan-duti-setem\/\" class=\"elementor-item\">Stamp Duty Exemption Order &amp; Explanation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9349\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/soalan-lazim\/\" class=\"elementor-item\">FAQ<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-503cc43\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9363\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/pengenalan-duti-setem\/\" class=\"elementor-item\" tabindex=\"-1\">Overview of Stamp Duty<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/e-duti-setem\/\" class=\"elementor-item\" tabindex=\"-1\">e-Stamp Duty<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9347\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/sistem-taksir-sendiri-duti-setem-stsds\/\" class=\"elementor-item\" tabindex=\"-1\">Sistem Taksir Sendiri Duti Setem (STSDS)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9345\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/pengecualian-dan-relief\/\" class=\"elementor-item\" tabindex=\"-1\">Relief From Stamp Duty<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9343\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/adjudikasi-surat-cara\/\" class=\"elementor-item\" tabindex=\"-1\">Amendments To The Stamps Act 1949<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9341\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/kaedah-penyeteman\/\" class=\"elementor-item\" tabindex=\"-1\">Method of Payment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9340\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/tanggungjawab-membayar-duti\/\" class=\"elementor-item\" tabindex=\"-1\">Responsibility of Solicitors<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9342\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/penalti-duti-setem\/\" class=\"elementor-item\" tabindex=\"-1\">Penalty (Stamp Duty)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9344\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/tanggungjawab-pelanggan-utama-peguam-setiausaha-syarikat-pendaftar-institusi-perbankan-dan-kewangan\/\" class=\"elementor-item\" tabindex=\"-1\">Primary Customer Responsibilities (Lawyer \/ Company Secretary \/ Registrar \/ Banking and Financial Institutions)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9346\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/perintah-duti-setem\/\" class=\"elementor-item\" tabindex=\"-1\">Stamp Duty Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9348\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/perintah-penerangan-duti-setem\/\" class=\"elementor-item\" tabindex=\"-1\">Stamp Duty Exemption Order &amp; Explanation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9349\"><a href=\"https:\/\/www.hasil.gov.my\/en\/duti-setem\/soalan-lazim\/\" class=\"elementor-item\" tabindex=\"-1\">FAQ<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73ed7bb6 e-con-full e-flex e-con e-child\" data-id=\"73ed7bb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb3d648 elementor-widget elementor-widget-heading\" data-id=\"4cb3d648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Relief From Stamp Duty<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cafca5b e-con-full e-flex e-con e-child\" data-id=\"5cafca5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5da494 elementor-widget elementor-widget-text-editor\" data-id=\"5b5da494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>1. Pengecualian<\/h5><h6>Pengecualian Am dan Khusus<\/h6><p>Surat cara yang layak diberikan pengecualian di bawah Seksyen 35\u00a0<a class=\"no-filesize\" href=\"\/wp-content\/uploads\/akta-setem-1949-01072014.pdf\" target=\"_blanks\">Stamp Act 1949<\/a>, disenaraikan di bawah Jadual Pertama Akta yang sama di bawah tajuk &#8220;Pengecualian Am&#8221;.<\/p><p>Pengecualian khusus pula diberikan kepada surat cara yang tersenarai di bawah tajuk &#8220;Pengecualian&#8221; di bawah butiran 2, 4, 23, 24, 32, 49 dan 58 Jadual Pertama\u00a0<a class=\"no-filesize\" href=\"https:\/\/portal-editor.hasil.gov.my\/wp-content\/uploads\/akta-setem-1949-01072014.pdf\" target=\"_blanks\">Stamp Act 1949<\/a>.<\/p><p><span style=\"color: #000000; font-family: Montserrat; font-size: 20px; font-weight: bold; letter-spacing: -0.24px;\">Lain-lain Pengecualian<\/span><\/p><p>Lain-lain pengecualian adalah di bawah seksyen 80\u00a0<a class=\"no-filesize\" style=\"background-color: #ffffff;\" href=\"https:\/\/portal-editor.hasil.gov.my\/wp-content\/uploads\/akta-setem-1949-01072014.pdf\" target=\"_blanks\">Stamp Act 1949<\/a>\u00a0yang diberikan oleh Menteri Kewangan. Pembayar duti perlu menyatakan rujukan warta atau mengemukakan\/melampirkan surat pengecualian\/peremitan yang dikeluarkan oleh Kementerian Kewangan semasa membuat permohonan penyeteman atau adjudikasi.<\/p><h6>Peremitan<\/h6><p>Peremitan merupakan sebahagian daripada pengecualian di mana amaun duti sebenar dikurangkan kepada suatu kadar yang diluluskan oleh Menteri Kewangan di bawah seksyen 80, Akta Setem 1949.<\/p><p><span style=\"color: #000000; font-family: Montserrat; font-size: 24px; font-weight: bold; letter-spacing: -0.24px;\">2. Relif<\/span><\/p><p>Lembaga Hasil Dalam Negeri Malaysia (HASiL) ingin memaklumkan bahawa permohonan pelepasan duti setem di bawah Seksyen 15 \/ Seksyen 15A Akta Setem 1949 adalah terpakai bagi kes-kes berikut:<\/p><ol type=\"a\"><li>Penstrukturan semula syarikat;<\/li><li>Penggabungan syarikat; atau<\/li><li>Pindah milik harta tanah di antara syarikat bersekutu.<\/li><\/ol><p>Permohonan pelepasan duti setem di bawah Seksyen 15 dan 15A ini hendaklah dikemukakan kepada Pejabat Pengarah Negeri yang berhampiran untuk dipertimbangkan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Pengecualian Dan Relief 1. Pengecualian Pengecualian Am dan Khusus Surat cara yang layak diberikan pengecualian di bawah Seksyen 35\u00a0Akta Setem 1949 (823.56 KB), disenaraikan di bawah Jadual Pertama Akta yang sama di bawah tajuk &#8220;Pengecualian Am&#8221;. Pengecualian khusus pula diberikan kepada surat cara yang tersenarai di bawah tajuk &#8220;Pengecualian&#8221; di bawah butiran 2, 4, 23, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":9303,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-9314","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Pengecualian Dan Relief 1. Pengecualian Pengecualian Am dan Khusus Surat cara yang layak diberikan pengecualian di bawah Seksyen 35\u00a0Akta Setem 1949 (823.56 KB), disenaraikan di bawah Jadual Pertama Akta yang sama di bawah tajuk &#8220;Pengecualian Am&#8221;. 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