Procedure to stamp tenancy agreement

After the house owner signed the tenancy agreement with his/her tenants, the tenancy agreement would require to send to Inland Revenue Board or Lembaga Hasil Dalam Negeri ( LHDN ) for stamping.

 

Stamping of the tenancy agreement will bring two effect on your agreement.

  • Legalize the tenancy agreement and protect the owner interest as well as the tenants interest.
  • Declare the rental income as taxable income for the owner. The owner will need to include the rental income as part of the income during self-assessment.

To stamp the tenancay agreement, you need to prepare the following.

 

Setem Hasil for stamping tenancy agreement

Setem Hasil

  • Calculate the stamp duty require for the stamping and buy the setem hasil from pos office.
  • Fill in Form PDS.49(A) - Butir-Butir Sewa/Pajakan Tanah Mengikut Suratcare Perjanjian Sewa/Pajakan.
  • Fill in Form PDS 1 A - Permintaan Untuk Setem Bercap ( Wang Tunai/Cek )
  • Bring your original tenancy agreement.
  • If you want to have a copy of your tenancy agreement, print another copy for your tenancy agreement and prepare additional RM10 of setem hasil.

 

 

For the charges for stamping, normally tenant is the one that need to bear all the stamping cost, but it is still negotiable between the tenants and the owners.

 

 For the stamping form, you can download from the attachment here.

 

 

 

Tenancy Agreement Stamping Form PDS49A

Tenancy Agreement Stamping Form PDS49A

 

Tenancy Agreement Stamping Form PDS1A

Tenancy Agreement Stamping Form PDS1A

 

 

 After the owner has filled all the form and setem hasil, he or she can proceed to any branch of Inland Revenue Board or Lembaga Hasil Dalam Negeri ( LHDN ) to stamp his/her tenancy agreement. You can refer LHDN branch here.