Inland Revenue Board Malaysia Updates Stamp Duty Audit Framework

21 May 2026

1. Audit coverage period - The period covered by a stamp duty audit has been clarified. Paragraph 5.1 of the Superseded Framework stipulates that a stamp duty audit may cover up to three calendar years. The corresponding paragraph of the Updated Framework provides that the audit coverage period may cover the current year and the preceding three years. 
2. Reduction of time frames – The time frames stated in several provisions of the Superseded Framework have been reduced by replacing the phrase “working days” with the word “days”, e.g. see paragraphs 7.1.3, 7.5.5, 7.5.7, 7.5.8 and 7.5.9. 
3. Special Voluntary Disclosure Programme for Stamp Duty – The provisions on voluntary disclosure under paragraphs 7.6.1 to 7.6.5 of the Updated Framework do not apply to the Special Voluntary Disclosure Programme for Stamp Duty (“SVDP 2026”) which was launched on 1 January 2026, whereby (subject to exceptions) the penalty for late stamping is waived for instruments executed between 1 January 2023 to 31 December 2025 which are presented for stamping under the SVDP 2026 between 1 January 2026 to 30 June 2026 (see paragraphs 7.6.3 and 10.4 of the Updated Framework)².    
4. Provisions on stamp duty audit - The list of provisions of the Stamp Act 1949 (“SA 1949”) which are applicable to a stamp duty audit, as set out in Section 2 of the Updated Framework, has been updated to include a reference to section 72B (penalty for failure to keep record and other offences), section 72C (failure to furnish return) and section 72D (incorrect returns) which came into operation on 1 January 2026. 
5. Non-application of audit coverage period – Paragraph 5.2 has been amended to provide that the audit coverage period does not apply to section 61 (penalty for not setting forth all the facts and circumstances) and section 72A (penalty relating to stamp certificates) of the SA 1949. 
6. Non-cooperation by auditee – Paragraph 7.1.3 of the Updated Framework has been amended to state that an auditee’s failure to respond to an Audit Visit Letter or an Audit Action Notification Letter is an offence punishable with a fine not exceeding RM10,000 under section 3A(5) of the SA 1949. 
7. Audit Settlement Letter – Paragraph 7.1.8 of the Updated Framework has been amended to state that an “Audit Completion Letter” will be issued to the auditee to notify the auditee of the completion of a comprehensive audit case. The corresponding paragraph of the Superseded Framework applied only where no audit visit is made in relation to a comprehensive audit and referred to the issuance of a “Determination of  Commencement of Case Settlement Period Letter”. 
8. Paragraph 7.2.2(c)(ii) of the Superseded Framework) (paragraph 7.2.2(q)(vii) of the Updated Framework) - The items which may be inspected by an audit officer during an audit visit have been expanded from “books or documents” to include “instruments, accounts, records, objects, goods, materials and things”.  Further, the right to make “extracts” has been expanded to include “copies” of an instrument. 
9. IRBM’s right of disclosure – Paragraph 9.2 of the Superseded Framework only allowed the IRBM to disclose information obtained during an audit under the Official Secrets Act 1972 (“OSA 1972”). This has been expanded under paragraph 9.2 of the Updated Framework to include disclosure under the relevant tax provisions. 
10. Deficiency of duty – Paragraph 10.1 has been amended to set out the amount or rate at which any deficiency or loss of duty is to be calculated under section 47A(1) of the SA 1949. 
11. Table of Offences and Fines – A new Section 11 has been introduced to the Updated Framework to set out the offences and amount of the fines payable in respect of certain provisions of the SA 1949. 
12. Agent/ representative – Paragraph 8.3.2 of the Superseded Framework which required agents/ representatives to carry out their duties based on a code of ethics has been deleted from the Updated Framework. The reference to the OSA 1972 has been deleted from paragraph 8.3.2(e) of the Updated Framework which requires an agent/ representative to maintain confidentiality of information between the duty payer and the agent/ representative. 
13. Procedures for appeals – Paragraphs 14.1 to 14.3 of the Updated Framework have been redrafted and now more closely reflect the terminology used in the relevant provisions of the SA 1949 for a duty payer to appeal against the Collector’s assessment of stamp duty payable on an instrument. 
14. Terminology –

1. where appropriate, the word “instrument” has replaced or been added after the word “document” in the Updated Framework. For example, see paragraphs 3b(iii) and 8.2.1(b)(iv); and 
2. references in the Superseded Framework to “IRBM’s office” and “STAMPS” system have been replaced by “HASIL office” and “e-Stamp Duty (e-DS)” system respectively. 

1. the audit coverage period has been clarified; 
2. certain time frames have been shortened (e.g. paragraphs 7.1.3 and 7.5.5 of the Updated Framework); and 
3. the audit officer’s right of inspection has been expanded (see paragraph 7.2.2(c)(ii) of the Updated Framework).