VALUATION
Apabila sesuatu harta tanah
dipindah milik, penerima pindah
P ejabat Duti setem (PDS) di bawah Lembaga Hasil Dalam Negeri
(LHDN) mengemukakan borang yang tertentu ke JPPH untuk
penentuan nilai pasaran harta tanah dan melapor dalam tempoh
milik dikehendaki membayar duti satu (1) hari bekerja bagi kes standard dan lima (5) hari bekerja bagi
kes bukan standard. PDS kemudiannya memaklumkan penerima
setem. pindah milik/ peguam berkenaan duti yang perlu dibayar.
www.jpph.gov.my
STAMP DUTY JPPH’S ROLE VALUATION
PENILAIAN
When any real property is (SDO) of the Inland Revenue Board (IRB) refers
the prescribed form to JPPH where the market value of the property
transferred, the transferee must is ascertained and reported within one (1) working day for standard
pay stamp duty. SDO then
informs the transferee/ lawyer of the duty payable.
• 1% on the RM100,000; ONLINE ENQUIRY SERVICE Valuation and Property Services Department
Ministry of Finance Malaysia
• 2% on the next RM400,000; and The online enquiry service enables users to check status of Level 9, Perbendaharaan 2
the case via http://www.jpph.gov.my and/ or sms type JPPH< Stamp Duty
Client/ Lawyer No. 7, Persiaran Perdana, Precinct 2
• 3% on the remaining amount. space>DUTISETEM<space> Adjudication No.<space> email and (IRB)
send to 15888. 62592 PUTRAJAYA
OBJECTIONS ON VALUATIONS
DUTI SETEM
DATE OF VALUATION Jabatan Penilaian dan Perkhidmatan Harta
Any objection on the valuation of the property must be directed to the Kementerian Kewangan Malaysia
Where there is a Sale and Purchase Agreement the date of SDO and a copy sent to JPPH.
valuation is the date of execution of the agreement, otherwise
it is the date of execution of the instrument of transfer. FURTHER APPEAL T 603-8886 9000
F 603-8886 9001
Any further appeal should be by way of a case referred by the SDO to Perkhidmatan Bernilai Komitmen Kami
the High Court.
www.jpph.gov.my