Jual-Beli Rumah

14/05/2026

If you own or manage a commercial property and your tenants pay for utilities through you in any form, you need to read this carefully. The updated service tax guide released by the Royal Malaysian Customs Department on 14 May 2026 has introduced new and specific guidance on how electricity and water charges should be treated for service tax purposes. This topic was completely absent from the earlier version of the guide. Getting this wrong could mean you have been undercharging or overcharging service tax, and both carry consequences.

The clearest way to understand the rules is through three different billing arrangements that the guide now addresses directly. First, if your tenants registered the utility accounts in their own names and pay the utility companies directly, there is no service tax involved. The landlord is not in the picture at all. Second, if the utility account is in the landlord's name but the tenancy agreement instructs the tenant to pay the utility company directly based on the original bill, and the landlord does not issue any separate invoice or recharge for utilities, then again there is no service tax on those utility payments. Third, and this is where many landlords get it wrong, if the landlord pays the utility bills first and then bills the tenants back for their share, whether based on meter readings, actual usage, or a fixed allocation, those charges are subject to service tax. This applies even if the landlord is not marking up the amount at all. If there is any additional management fee charged on top of the utility recharge, that entire amount including the fee is also subject to service tax.

The reason this matters so much is that many commercial tenancy agreements in Malaysia are structured with the utility account in the landlord's name and a monthly recharge to tenants. This is extremely common in office buildings, retail complexes, and business parks. If you are operating this way and you are a registered service tax person under Group K, you should already be including those utility recharges in your taxable value and charging 6% service tax on the total. If you have not been doing this, you have a gap in your compliance that needs to be addressed now.

What you should do immediately is review how utilities are billed across all your tenancy agreements. If you are a landlord, check whether the utility account is in your name and whether you are the one issuing the bill to tenants. If yes, that recharge is part of your rental service and service tax applies to it. Update your invoices to reflect this correctly. If you are a tenant and your landlord is registered under Group K but has not been charging you service tax on utility recharges, be aware that the liability sits with the landlord and any shortfall may eventually be recovered. Either way, clarity on your billing structure now is far better than an audit finding later.

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, e-stamping, payroll, and tax planning matters for you. Feel free to WhatsApp us at 010-246 2151.

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Our Services: CFO Advisory | Financial Operations Support | Taxation | Payroll | Corporate Secretarial | e-stamping | e-invoice Training

07/05/2026

This decision clarifies how stamp duty is applied when inherited property is restructured through family arrangements. In particular, it deals with whether such arrangements should be treated as a “gift” (which attracts higher ad valorem stamp duty) or as a simple transfer (which attracts a nominal fixed duty). The distinction can have significant financial impact in estate planning and asset restructuring cases.

𝐁𝐚𝐜𝐤𝐠𝐫𝐨𝐮𝐧𝐝 𝐨𝐟 𝐭𝐡𝐞 𝐜𝐚𝐬𝐞
This dispute arose after a deceased person’s estate, which included several properties, was distributed under Malaysia’s Distribution Act 1958. The deceased’s widow and two children were originally entitled to share the estate equally by law. However, the family later entered into a Deed of Family Arrangement where the two children agreed to renounce their entitlement in favour of their mother. A High Court order was then obtained to vest the properties solely in the mother, and transfer forms were executed accordingly. The Stamp Duty Collector imposed higher ad valorem stamp duty, treating the arrangement as a “gift”, which was challenged by the taxpayer.

𝐏𝐨𝐬𝐢𝐭𝐢𝐨𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐭𝐚𝐱𝐩𝐚𝐲𝐞𝐫
The taxpayer (the estate administrator/mother) argued that the children never truly owned the inherited property in a legal sense at the time of renunciation. Since the estate had not been fully administered, their rights were only “entitlements under law”, not transferable ownership. Therefore, their decision to give up their entitlement could not be treated as a “gift”. On that basis, the taxpayer said the correct stamp duty should be a nominal fixed amount, not ad valorem duty.

𝐏𝐨𝐬𝐢𝐭𝐢𝐨𝐧 𝐨𝐟 𝐋𝐇𝐃𝐍
The tax authority disagreed and maintained that the family arrangement effectively resulted in the children transferring their share to their mother. In substance, this was a voluntary transfer of beneficial interest, which should be treated as a gift under the Stamp Act. As such, ad valorem stamp duty was properly imposed based on the value of the property transferred.

𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐨𝐮𝐫𝐭
The Court of Appeal upheld the High Court’s decision in favour of the taxpayer. It held that beneficiaries of an estate do not have full legal ownership until the estate is completely administered. Since the children had only statutory entitlements and had renounced those rights before full distribution, there was no “gift” in law. Instead, the transfer was merely to give effect to the renunciation under the estate distribution process. Therefore, the correct stamp duty was the fixed nominal amount, and the tax authority was ordered to refund the excess duty with interest. The appeal by the tax authority was dismissed.

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, payroll, and tax planning matters for you. Feel free to WhatsApp us at 010-246 2151.

🔎 Follow our Whatsapp channel: https://august.short.gy/whatsapp-channel

Our Services: CFO Advisory | Financial Operations Support | Taxation | Payroll | Corporate Secretarial | e-stamping | e-invoice Training

25/04/2026

𝐒𝐭𝐚𝐦𝐩 𝐃𝐮𝐭𝐲 𝐨𝐧 𝐋𝐨𝐚𝐧 𝐅𝐚𝐜𝐢𝐥𝐢𝐭𝐢𝐞𝐬: 𝐏𝐫𝐚𝐜𝐭𝐢𝐜𝐚𝐥 𝐓𝐚𝐤𝐞𝐚𝐰𝐚𝐲𝐬 𝐟𝐫𝐨𝐦 𝐭𝐡𝐞 𝐂𝐨𝐮𝐫𝐭 𝐨𝐟 𝐀𝐩𝐩𝐞𝐚𝐥

Although this case was decided several years ago, it remains highly relevant and continues to serve as a landmark case on stamp duty treatment for loan facilities. Here is what happened.

The Court of Appeal decision in Ann Joo Integrated Steel Sdn Bhd v. Pemungut Duti Setem provides important clarification on two key areas:
- The distinction between Item 22(1)(a) and Item 22(1)(b) under the Stamp Act 1949
- The correct method of calculating the 0.1% remission under the Stamp Duty (Remission) (No. 2) Order 2012

𝐍𝐚𝐭𝐮𝐫𝐞 𝐨𝐟 𝐭𝐡𝐞 𝐅𝐚𝐜𝐢𝐥𝐢𝐭𝐲
The company obtained a banking facility from Alliance Bank Malaysia Berhad with a limit of RM105 million.

This was not a conventional fixed term loan. It comprised trade facilities and foreign exchange facilities that could be utilised as needed. The bank retained the right to cancel or recall the facility at any time and require immediate repayment.

𝐂𝐨𝐫𝐞 𝐈𝐬𝐬𝐮𝐞 𝐢𝐧 𝐃𝐢𝐬𝐩𝐮𝐭𝐞
The key disagreement was how the facility should be classified for stamp duty purposes.

The tax authority took the position that the facility fell under Item 22(1)(a), which applies where:
- There is a definite and fixed loan period
- The total repayment amount can be determined upfront

The taxpayer argued that:
- There was no fixed repayment period
- The bank could demand repayment at any time
On that basis, the facility should fall under Item 22(1)(b), which applies to loans for an indefinite period.

The Court of Appeal agreed with the taxpayer.

As a result, the classification shifted from Item 22(1)(a) (0.5% stamp duty) to Item 22(1)(b) (1% stamp duty). However, with the applicable remission, the effective stamp duty rate was reduced to 0.1%.

𝐊𝐞𝐲 𝐂𝐥𝐚𝐫𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐨𝐧 𝐭𝐡𝐞 0.1% 𝐑𝐞𝐦𝐢𝐬𝐬𝐢𝐨𝐧
This is the aspect that is frequently misunderstood. The company initially argued that the calculation should be based on applying 0.1 percent directly to the loan amount of RM105 million. Based on this approach, the company concluded that the stamp duty payable should be RM105,000. The Court clarified that this is incorrect. The correct approach is as follows:

1️⃣ Compute the stamp duty under Item 22(1)(b)
RM105,000,000 × 1% = RM1,050,000

2️⃣ Apply the remission
Only 0.1% of the stamp duty remains payable
RM1,050,000 × 0.1% = RM1,050

Therefore, the final stamp duty payable is RM1,050.

𝐑𝐞𝐟𝐮𝐧𝐝 𝐏𝐨𝐬𝐢𝐭𝐢𝐨𝐧
The company had initially paid RM525,000 in stamp duty. Based on the correct computation:
- Actual duty payable: RM1,050
- Excess paid: RM523,950

However, the High Court had ordered a refund of RM420,000. As there was no cross appeal by the taxpayer on this amount, the Court of Appeal did not revise it.

📁 Download tax case: https://august.short.gy/AP

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Our Services: CFO Advisory | Financial Operations Support | Taxation | Payroll | Corporate Secretarial | e-stamping | e-invoice Training

07/04/2026

LOKASI STRATEGIK!

🏡 For Sale – Teres Sejati Ujana (Real Corner), Sandakan

💰RM650,000

✨ Spesifikasi Rumah:
• 3 Bilik Tidur
• 3 Bilik Air
• Luas: 3,200 sqft
• Real Corner Unit – lebih privasi & tanah lebih luas

📍 Lokasi Strategik Berhampiran:
• Mydin Supermarket
• Sejati Walk
• Sejati Sentral
• Lapangan Terbang Sandakan
• Sekolah

✅ Loan & lawyer diuruskan sepenuhnya oleh agent
✅ Semakan kelayakan PERCUMA sebelum viewing

Whattsap saya https://wa.me/01110127115

Odin Nasrun
REN35858
Azmi & Co (Sabah) Sdn Bhd

02/03/2026

09/02/2026

🏡 NEW HOUSING PROJECT IN SANDAKAN
📍 Taman Bougainvilla – Jalan Ulu Sibuga
(laluan dari Taman Mawar ke Batu Sapi)

💰 Starting from RM376,200 ++

✨ Property Details:
✔ Built-up: 1,088 sqft
✔ Land area: 1,195 – 3,682 sqft
✔ 3 Bedrooms | 3 Bathrooms
✔ 1 Store room

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✅ Promotion package for early birds
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📐 Floor plan
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Odin Nasrun
REN 35858
Azmi & Co (Sabah) Sdn Bhd

28/01/2026

LHDN Announces Stamp Duty Special Voluntary Disclosure Programme (PKPS) 2026 – Full Penalty Remission

If you have agreements or documents signed between 1 January 2023 and 31 December 2025 that were never stamped, this is an important opportunity.

Under the PKPS Stamp Duty 2026, LHDN is offering 100% remission of late stamping penalties, provided you regularise and pay the stamp duty between 1 January 2026 and 30 June 2026.

Here’s what you need to know:

Who is eligible?
* Documents executed from 1 Jan 2023 – 31 Dec 2025 that are late or not yet stamped.
* Including documents already submitted for assessment before 2026, if the duty has not yet been paid.

What is given?
* Full waiver of penalties under Section 47A Stamp Act 1949
* No appeal required – remission is automatic once duty is paid within the PKPS period

Important conditions:
* Payment must be made on or before 30 June 2026
* Cases involving fraud are excluded
* Documents stamped under PKPS will not be audited
* Documents executed in 2026 are NOT covered

Even if your notice shows penalty, the system will automatically remove it at payment stage.

Share this post, many businesses and individuals may not realise this relief is available.

Reference: https://august.short.gy/5

𝗙𝗼𝗹𝗹𝗼𝘄 𝗢𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗮𝗽𝗽 𝗖𝗵𝗮𝗻𝗻𝗲𝗹: https://august.short.gy/whatsapp-channel

𝗙𝗶𝗻𝗱 𝗢𝘂𝘁 𝗠𝗼𝗿𝗲 𝗔𝗯𝗼𝘂𝘁 𝗢𝘂𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀: https://augustadvisory.taplink.ws

𝗢𝘂𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀: CFO Advisory | Financial Operations Support | Taxation | Payroll | Cosec | Business Training

07/12/2025

🥳🥳🥳

24/11/2025

🔥 NAK MULAKAN PELABURAN HARTANAH PADA 2026?

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⏰ Masa: 9 pagi – 1 petang
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www.wassap.my/60148614256/Seminarhartanah2026

29/07/2025

🚨 UNTUK DIJUAL ‼️

Rumah Teres 3 Tingkat @ Taman Springfield
💰 RM470,000 include all
💰 RM460,000 – Tidak termasuk TV & sofa

1885 sqft

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✅ 3 Bilik Tidur | 3 Bilik Air
✅ Fully renovated & lengkap perabot
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🛏️ Butiran Setiap Bilik:
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– Katil Queen
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– Katil dua tingkat
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🔹 Bilik Ketiga:
– Aircond

📦 Harga RM470K termasuk semua perabot, TV & sofa
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💸 Pinjaman penuh boleh diuruskan
📌 Semak kelayakan pinjaman sebelum viewing

📲 PM/Whatsapp sekarang untuk maklumat lanjut atau temujanji viewing! bit.ly/OdiNasrun

Odin Nasrun
REN35858
011-10127115
Azmi & Co Sabah Sdn Bhd