关于印花税的最新规定及其对中小企业的影响

近期执法和框架变更

马来西亚内陆税收局 (LHDN) 对印花税法规实施了重大变更，特别是在2025年1月1日推出的印花税审计框架。该框架加强了各行业的审计和执法活动，特别影响了雇佣合同需要盖章的要求。

虽然《1949年印花税法》中要求雇佣合同必须盖章的法律条款一直存在，但直到最近才被广泛实行。该框架旨在通过概述审计官员和纳税人的权利和责任，确保审计以公平、透明和公正的方式进行。

主要要求和罚款

根据现行规定，所有法律文书必须在马来西亚境内签署后30天内盖章，或者如果在海外签署，则必须在抵达马来西亚后30天内盖章。

自2025年1月1日起，新的逾期盖章罚款率适用：

• 如果在盖章期限后3个月内盖章，罚款50令吉或欠缺印花税的10%（以较高者为准）
• 如果在盖章期限后3个月后盖章，罚款100令吉或欠缺印花税的20%（以较高者为准）

如果案件诉诸法庭，罚款可能会大幅增加：

• 罚款范围从1,000令吉到10,000令吉
• 等同于未付税款的特别罚款

过渡到自我评估系统

马来西亚正在过渡到自我评估印花税系统，分阶段实施：

• 第一阶段（从2026年1月1日起）：租赁协议、一般盖章和证券
• 第二阶段（从2027年1月1日起）：财产所有权转让文书
• 第三阶段（从2028年1月1日起）：前几个阶段未涵盖的所有其他文书

这一变化将赋予LHDN在付款后五年内审计协议的权力。

对中小企业的影响

印花税要求的执行，特别是对雇佣合同的要求，给中小企业带来了重大挑战：

• 员工流动率高或季节性招聘需求的公司面临不断增加的合规成本
• 利润率紧张的中小企业发现这特别难以管理
• 拥有大量劳动力的企业行政工作量大幅增加

行业反应：

马来西亚制造商联合会 (FMM) 已向LHDN提出以下诉求：

• 对过去的文书实行一次性特赦
• 发布清晰的指导方针，帮助企业在不面临过度处罚的情况下过渡到合规状态

同样，马来西亚人力资源论坛支持设立特赦期的呼吁，并建议将盖章要求设为自愿性质或按需应用。

针对中小企业的减免措施

尽管面临挑战，但有几项豁免措施使中小企业受益：

• 中小微企业与投资者通过证券委员会注册的点对点平台筹资所签署的贷款/融资协议的印花税豁免（2022年1月1日至2026年12月31日）
• 中小微企业与参与国家中小企业发展委员会的银行在2025年1月1日后签署的不超过100,000令吉的贷款或融资文书的印花税豁免
• 中小微企业通过初始交易平台签署的融资文书（2025年1月1日至2026年12月31日）豁免印花税

这些豁免旨在减少关键融资和业务重组活动期间的交易成本，为中小企业适应更严格的印花税法规执行提供一些缓解。

Latest Rulings on Stamp Duty
by LHDN Malaysia and Impact on SMEs

Recent Enforcement and Framework Changes

The Inland Revenue Board of Malaysia (LHDN) has implemented significant changes to stamp duty regulations, notably with the introduction of the Stamp Duty Audit Framework on January 1, 2025. This framework has intensified audit and enforcement activities across all sectors, particularly affecting the requirement for employment contracts to be stamped.

While the legal provision requiring employment contracts to be stamped has existed in the Stamp Act 1949, it hasn’t been widely practiced until recently. The framework aims to ensure audits are conducted in a fair, transparent, and impartial manner by outlining the rights and responsibilities of audit officers and duty payers.

Key Requirements and Penalties

Under current regulations, all legal instruments must be stamped within 30 days of execution if signed in Malaysia, or within 30 days of arrival if signed overseas.

Effective January 1, 2025, new penalty rates for late stamping apply:

• RM50.00 or 10% of the deficient duty (whichever is higher) if stamped within 3 months after the time for stamping
• RM100.00 or 20% of the deficient duty (whichever is higher) if stamped after 3 months

If cases go to court, penalties can escalate significantly:

• Fines ranging from RM1,000 to RM10,000
• A special penalty equivalent to the underpaid duty

Transition to Self-Assessment System

Malaysia is transitioning toward a self-assessment stamp duty system, to be implemented in phases:

• Phase 1 (from January 1, 2026): Rental/lease agreements, general stamping, and securities
• Phase 2 (from January 1, 2027): Instruments of property ownership transfer
• Phase 3 (from January 1, 2028): All other instruments not covered in earlier phases

This change will grant LHDN authority to audit agreements up to five years after payment.

Impact on SMEs

The enforcement of stamp duty requirements, particularly for employment contracts, poses significant challenges for SMEs:

• Financial and Administrative Burden:
  • Companies with high employee turnover or seasonal hiring needs face mounting compliance costs
  • SMEs operating on tight margins find this especially difficult to manage
  • The administrative workload increases substantially for businesses with large workforces

Industry Responses:

• The Federation of Malaysian Manufacturers (FMM) has appealed to LHDN for:
  • A one-time amnesty on past instruments
  • Clear guidelines to help businesses transition to compliance without facing undue penalties
• Similarly, the many Forum supports calls for an amnesty period and suggests making the stamping requirement voluntary or applied on a needs basis.

Relief Measures for SMEs

• Stamp duty exemption on loan/financing agreements executed between MSMEs and investors for funds raised through peer-to-peer platforms registered with the Securities Commission (valid from January 1, 2022, to December 31, 2026)
• Stamp duty exemption on loan or financing up to RM100,000 for agreements executed from January 1, 2025, between MSMEs and participating banks under the National Small and Medium Enterprise Development Council
• Stamp duty exemption on loan or financing instruments executed from January 1, 2025, to December 31, 2026, by MSMEs through Initial Exchange Offering platforms registered with the Securities Commission

These exemptions aim to reduce transaction costs during critical financing and business restructuring activities, providing some relief as SMEs adapt to the stricter enforcement of stamp duty regulations.