Legal Updates on Stamp Duty Audit Framework (2026 Edition)

Subject Matter

2025 Framework¹

2026 Framework²

Shift in Digital Stamping Platforms

This framework frequently referenced the STAMPS (Stamp Assessment and Payment System), which has now been superseded. 

The 2026 edition integrates the framework with the e-Duti Setem (e-DS) platform, accessible via the MyTax portal (https://mytax.hasil.gov.my/).

Adjustment of Look-Back Period/ Audit Coverage 

Audits could cover up to three calendar years.

Audits on instruments (whether general or comprehensive) may cover the current year and the previous three years.

No Limitation on Look-Back Period

The look-back period does not apply to cases involving fraud, evasion of duty or negligence under Section 63, Section 64 and Section 74 of the Stamp Act 1949 (“SA 1949”).

In addition to those set out in the 2025 Framework, the exceptions have been expanded to include Section 61 (Penalty for not setting forth all the facts and circumstances with intention to evade duty) and Section 72A (Penalty relating to stamp certificates) of the SA 1949.

Case Selection Method

Audit cases were selected through a computer system using risk assessment criteria.

The 2026 Framework now uses a more modernised approach, “analisa digital” (digital analysis) for selecting audit cases, alongside traditional risk assessment criteria and third-party information.

Change from “14 Working Days” to “14 Days”

The 2025 Framework gave the Auditee 14 working days to:

 1. submit supporting documents/ information/ response from the date of issue of the Audit Visit Letter (Surat Lawatan Audit) or Audit Action Notification Letter (Surat Pemakluman Tindakan Audit); and

 2. make formal negotiations/ objections from the date of the Case Review Findings Letter (Surat Penemuan Semakan Kes) with HASiL if the Auditee is not satisfied with the audit findings issued.

These timeframes have been shortened to 14 days.

Audit Completion Timeframe (60 Days)

For comprehensive audits, the case had to be completed within 60 working days from the date of Audit Visit Letter, or the Auditee would be notified by the HASiL.

In the 2026 Framework, this timeframe has been tightened to 60 days.

Specific Fine Amount

The 2025 Framework referred to penalties under the SA 1949 in general terms.

The 2026 Framework explicitly states that failure to cooperate with HASiL or the audit officer may result in a fine of up to RM10,000 under Section 3A(5) of the SA 1949.

Expanded Scope of Audit Notification’s Recipients

Audit review notification may be extended to related companies or any parties controlled by the Auditee (if necessary).

In addition to those stated in the 2025 Framework, the notification may now also be extended to any parties dealing with the Auditee.

Replacement of Official Documents

Previously:

 1. for comprehensive audit cases, a Case Resolution Period Determination Letter (Surat Penentuan Permulaan Tempoh Penyelesaian Kes) would be issued to the Auditee to notify the resolution of the audit case if no audit visit was made.

 2. objection or review decisions were notified to Auditee via Permanent Assessment Notice/ Amended Assessment Notice together with a Case Resolution Letter (Surat Penyelesaian Kes).

Now, 

for both (i) and (ii), the previous Case Resolution Period Determination Letter and the Case Resolution Letter will now be replaced by an Audit Resolution Letter (Surat Penyelesaian Audit) for the same purpose.

Expanded Authorities of Audit Officers During Visit

The 2025 Framework allowed audit officers to inspect all books and documents of the Auditee during visit. 

The inspection can now also be conducted on “instruments, accounts, records, objects, goods, materials and things”, in addition to books and documents.

Access/ 

Review of Auditee’s Records

During the audit process, audit officers were allowed to access or review all stamping records.

Instead of stamping records, the audit officers are permitted to access/review all records relating to the executed instrument.

Discontinued Use of Compact Disc

Audit officers were allowed to download or save the Auditee’s books, documents and records via a compact disc.

The option to use compact discs has now been removed.

Voluntary Disclosure 

Voluntary disclosure was available only for submissions made through the STAMPS system at https://stamps.hasil.gov.my/.

The STAMPS system has now been migrated to Mytax >> Perkhidmatan ez Hasil >> Duti Setem >> e-Duti Setem.

This voluntary disclosure applies only to cases that do not fall within the scope of any special voluntary disclosure programme currently in effect.

Confidentiality Obligations of Agent/ Representative

Stamp agents were required to maintain the confidentiality of information received pursuant to the Official Secrets Act 1972.

Stamp agents must now maintain confidentiality of information between the duty payer and the agent/representative, without referring to any specific laws.

Confidentiality Obligations of HASiL

All information obtained by HASiL during the conduct of the audit is confidential and may not be disclosed unless required under the Official Secrets Act 1972.

The 2026 Framework now allows the disclosure to be made if it is permitted under relevant tax laws and the Official Secrets Act 1972.

Penalty for Late Stamping 

The 2025 Framework did not expressly state the late stamping penalties under Section 47A SA 1949. 

In cases of duty deficiency, penalties under Section 47A(1) of the SA 1949 will apply as follows:

1. RM50 or 10% of the underpaid duty (whichever is higher) if stamped within 3 months after the deadline; or

1. RM100 or 20% of the underpaid duty (whichever is higher) in any other cases.

Special Voluntary Disclosure Programme 

NIL

The 2026 Framework mentions the Special Voluntary Disclosure Program 2026 that exempts late stamping penalties for instruments signed between 1 January 2023 to 31 December 2025 and stamped and paid by 30 June 2026.

Offences 

NIL

The 2026 Framework explicitly sets out various offences for non-compliance under Sections 61, 63, 72A, 72B, 72C(1), 72C(3), 72D(1)(a) & (b), 72D(2), 74 and 74B of the SA 1949.

Appeal Process

Under the 2025 Framework, duty payers could appeal against assessments and additional assessments raised by the HASiL.

More specifically, the 2026 Framework provides that duty payer shall submit a notice of objection and apply to HASiL to review the assessment or additional assessment raised within 30 days from the date of the assessment or additional assessment, or such other extended period as may be permitted by HASiL.