VALUATION FOR

FLOW CHART
STAMP DUTY

Client/ Lawyer

Stamp Duty Office (IRB)/ Land Office

JPPH
Valuation Report Within 10 Days

Stamp Duty Office (IRB)/ Land Office

FOR FURTHER INFORMATION PLEASE CONTACT:
Valuation and Property Services Department
Valuation and Property Services Department Ministry of Finance
Ministry of Finance Malaysia Malaysia
Client/ Lawyer Level 9, Perbendaharaan 2
No. 7, Persiaran Perdana, Precinct 2
62592 Putrajaya
http://www.jpph.gov.my

Telephone : 603-8886 9000

Fax : 603-8886 9001

Excellent Service Our Commitment

JD123801–PNMB., K.L.
W
hen any real property is transferred, the
transferee must pay stamp duty.
BASIS OF TAX
As provided for under the First Schedule of the
Stamp Act 1949, this duty is based on the money
value of the consideration or the market value of the
property whichever is greater.
RATE OF TAX
The rate effective from 1 January 2001 is as follows:
• 1% on the first RM100,000;
• 2% on the next RM400,000; and
• 3% on the remaining amount.
DATE OF VALUATION
Where there is a Sale and Purchase Agreement
the date of valuation is the date of execution of that
agreement, otherwise it is the date of execution of
the instrument of transfer.
JPPH’S ROLE ONLINE ENQUIRY SERVICE
The Stamp Duty Office (SDO) of the Inland The online enquiry service enables users to check
Revenue Board (IRB) refers the prescribed forms status of the case via http://www.jpph.gov.my
to JPPH where the market value of the property is
ascertained and reported. The SDO then informs
the transferee/ lawyer of the duty payable. OBJECTION ON VALUATION
Documents to be submitted to SDO/ JPPH: Any objection on the valuation of the property must
be directed to the SDO within 10 days of receiving
• Form PDS 15 to be completely and correctly the notice of payment, and a copy sent to JPPH.
filled
• Copy of the Sale and Purchase Agreement
(where relevant) FURTHER APPEAL
• Copy of the Document of Title
Any further appeal should be by way of a case
The parties concerned are advised to make the referred by the SDO to the High Court.
necessary arrangements to ensure that JPPH
officers have access to the property for inspection
purposes.
CLIENTS’ CHARTER
All Stamp Duty valuations shall be reported within
10 days of receipt by the office.