Engagement Session with LHDN on Stamp Duty for Employment Contracts

On 28 January 2026, MICCI was represented at the engagement session hosted by the Inland Revenue Board of Malaysia (LHDN) on Stamp Duty for Employment Contracts at Menara HASiL Cyberjaya.

Chaired by Datuk Dr. Abu Tariq bin Jamaluddin, Chief Executive Officer of LHDN, the session brought together regulators and industry players to discuss the practical implementation and compliance considerations of stamp duty requirements.

The key concerns raised included the scope of employment related documents subject to stamp duty, the RM3,000 exemption threshold, administrative considerations for businesses, and opportunities to streamline compliance through bulk stamping mechanisms. Discussions also highlighted the importance of clear guidance, regularly updated FAQs, consistent application across enforcement branches, and enhancements to the digital stamping system to improve

efficiency and data security.

Overall, the engagement reflected a strong collective emphasis on clarity, practicality, and ease of doing business while ensuring regulatory compliance. LHDN welcomed the feedback from industry participants and took note of the key issues highlighted during the discussion. It was also noted that several matters would require further legal and policy-level consideration moving forward.

MICCI welcomed the open exchange of views and looks forward to continued collaboration with LHDN and relevant stakeholders to support effective and business friendly implementation moving forward.

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