Special Voluntary Disclosure Programme for Stamp Duty 2026 (PKPS)
- Feb 12
- 1 min read
On January 28, 2026, the Inland Revenue Board of Malaysia (LHDN) officially launched the Special Voluntary Disclosure Programme (PKPS) for Stamp Duty 2026.
This strategic initiative by LHDN aims to motivate taxpayers to voluntarily rectify unstamped or late-stamped legal documents. It provides a 100% waiver of penalties for documents that were not stamped within the standard 30-day stamping deadline.
Overview of the PKPS 2026
The PKPS for Stamp Duty is specifically designed to encourage voluntary compliance during the implementation of the new Stamp Duty Self-Assessment System (STSDS). It allows taxpayers to declare "instruments" (legal documents) that were missed in previous years.
Program Duration | 1 Jan 2026 – 30 June 2026 |
Eligibility | Instruments executed between 1 Jan 2023 - 31 Dec 2025 |
Penalty Waiver | 100% automatic waiver upon payment With No Appeals Needed |
Exclusion | Not applicable to fraud cases |
Payment Deadline | Apply and pay by 30 June 2026 |
Submission Method | Via online e-Duti Setem |
Important Notes
The penalty amount will still appear on the Stamp Duty Return Form (BNDS) or Notice of Assessment, but it will be automatically removed during the payment process without requiring any further action.
Taxpayers are strongly advised to submit applications and make payments early to ensure the assessment is finalized within the PKPS period.
