How important of stamping the tenancy agreement?

加盖租约的重要性如何?

如果租赁合同没有支付印花税并在国内税收局(LHDN)盖章,合同是否仍具有法律效力?

According to Article 4 of the Stamp Tax Act 1949 and the First Schedule, the lease contract needs to be stamped. If the landlord and the tenant have signed the relevant contract, but within 30 days from the date of implementation (the ?prescribed period?), they have not taken the inland tax bureau to print and seal, the relevant contract is still legally binding. However, under the provisions of section 52(1)(a) of the Act, a lease contract that is not stamped cannot be inadmissible in evidence.

如果任何一方想对违反合同的一方采取法律行动,并且相关合同是重要的证据,那么相关人员需要盖章并盖章,并支付第47A(1)条所述的罚款: -

1. RM25 or 5% of the under-tax (whichever is higher) – if the contract is stamped within 3 months after the specified time limit;

2. RM50 or 10% of the insufficient tax (whichever is higher) – if the contract is stamped within 3 months to 6 months after the specified time limit;

3. RM100 or 20% of the under-tax (whichever is higher) – if the contract is stamped and stamped 6 months after the specified period。

相关法律法规? Stamp Act 1949

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