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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. JPPH’S ROLE ONLINE ENQUIRY SERVICE

The Stamp Duty Office (SDO) of the Inland The online enquiry service enables users to check
BASIS OF TAX 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
As provided for under the First Schedule of the ascertained and reported. The SDO then informs
Stamp Act 1949, this duty is based on the money the transferee/ lawyer of the duty payable. OBJECTION ON VALUATION
value of the consideration or the market value of the
property whichever is greater. 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.
RATE OF TAX filled
• Copy of the Sale and Purchase Agreement
The rate effective from 1 January 2001 is as follows: (where relevant) FURTHER APPEAL
• Copy of the Document of Title
• 1% on the first RM100,000;
Any further appeal should be by way of a case
• 2% on the next RM400,000; and The parties concerned are advised to make the referred by the SDO to the High Court.
• 3% on the remaining amount. necessary arrangements to ensure that JPPH
officers have access to the property for inspection
DATE OF VALUATION purposes.

Where there is a Sale and Purchase Agreement


the date of valuation is the date of execution of that CLIENTS’ CHARTER
agreement, otherwise it is the date of execution of
the instrument of transfer. All Stamp Duty valuations shall be reported within
10 days of receipt by the office.