Stamp Act 1949

Effective 1 January 2025, the Inland Revenue Board of Malaysia (LHDN) has officially implemented the Stamp Duty Audit Framework, with a focus on ensuring that companies are properly complying with stamp duty requirements for employment contracts.

Documents required to be stamped

• Employment Contract (include full time / part time)
• Letter of Transfer
• Fixed Term Contract

Documents exempted to be stamped

• Promotion and Bonus Letter
• Annual Increment Letter
• Letter of Transfer within the Company

The Stamp Act requires Employment Contracts to be stamped for a fee of RM10 per copy to the LHDN. A failure to stamp the contract will not allow Employment Contracts to be adduced as evidence in the courts should ever a need arise.

You may stamp through this website: https://stamps.hasil.gov.my/stamps/

Online Stamping via LHDN STAMPS

Visit the official STAMPS portal: https://stamps.hasil.gov.my/stamps/

1. On the homepage, click 'Daftar ID'.
   
2. Register an company account on the LHDN e-Stamping system.
   
3. Click 'Seterusnya'.
   
4. Fill in registration details, you will receive an email upon approval.
   
5. After login, go to ‘Borang Permohonan’ and select ‘Penyeteman’.
   
6. Select ‘Penyeteman Am’, choose the nearest location and signing date, then click ‘Seterusnya’.
   
7. After fill in the deatils and upload the signed contract, then click ‘Simpan & Hantar’.
   
8. After receiving the email notification, login to your account and click ‘Penyeteman Am’ to proceed payment.
9. Upon payment, download and print the digital stamp certificate or e-Stamp (with barcode).

BACK