《1949年印花税法令》下雇佣合约盖章事宜相关说明
Clarification on Stamping of Employment Contracts under the Stamp Act 1949

马来西亚中华总商会（中总）谨此通知，配合内陆税收局自2025年1月1日起推行的《印花税审计框架》，对《1949年印花税法令》下关于雇佣合约盖章的执行方式，作出以下最新说明：

一、过渡至自我评估制度
> 印花税审计框架的实施，标志着由“正式评估”制度转向“自我评估”制度。
> 此举属于内陆税收局推动的教育与合规倡议，旨在提升纳税人自愿合规意识。
> 内陆税收局强调，该制度的主要目标在于鼓励合规，而非惩罚。
> 因此，当局更注重确保文件完成盖章程序，而非加重罚款。

二、雇佣合约盖章要求
执行日期：
> 虽然审计期间可追溯三年，但雇佣合约盖章的执行从2025年1月1日开始。

盖章规定：
> 所有就业合约或聘用信必须在签署日起30天内完成盖章。
若超过30天未盖章，并在超过3个月后补盖，将被征收100令吉或应缴印花税20%（以较高者为准）的罚款。

罚款豁免机制：
> 虽无设定一般性“赦免期”，但LHDNM可依据个案酌情豁免罚款。
> 对于2025年1月1日之后签署的合约：
> 合约必须在30天内盖章；
> 若逾期，将自动触发系统罚款；
> 公司可透过系统申请罚款豁免。
> 对于2025年前签署但仍有效的合约：
> 鼓励公司进行补盖印花；
> 同样可申请豁免罚款。

三、其他说明事项
> 就业合约盖章的要求是根据《1949年印花税法令》执行的，与其是否用于法庭或工业关系法庭无关。
> 根据《印花税法令》第一附表第4项条文，就业合约/聘用信属应课税文书（instrument），每份文书征收印花税 RM10。
> 适用于：
- 所有类型合约：长期、短期、周期性合约；
- 所有员工类别：本地与外籍员工。

针对离职员工的合约文件：
- 若合约仍由雇主保留作特定用途，则应盖章；
- 否则不应归入活跃合约文件档案内。

目前内陆税收局仍在检讨以下文件是否需盖章：
- 实习生的录取/接纳信（若不具备完整法律契约元素如协议、意图、对价等）；
- 与大使馆及外劳签署的主合约（Master Employment Contract）。

四、各州内陆税收局办事处汇报
> 所有州属LHDNM办事处已得简汇报，并了解：
- 执行日期；
- 审计框架下的罚款豁免处理方式。

如有疑问，建议会员先联络所属州内陆税收局办公室；
> 若仍无法解决，可进一步联络内陆税收局总部的印花税与产业盈利税部门。

------------------------------------------------------------------------------------------------

The Associated Chinese Chambers of Commerce and Industry of Malaysia (ACCCIM) wishes to inform members of the latest clarification on the stamping of employment contracts, following the Inland Revenue Board of Malaysia (LHDNM)’s implementation of the Stamp Duty Audit Framework on 1 January 2025.
I. Transition to Self-Assessment
> The implementation of the Stamp Duty Audit Framework represents a shift from formal assessment to self-assessment.
> This move is part of an education and compliance initiative to increase voluntary compliance.
> LHDNM clarified that its primary objective is to encourage compliance, not to penalise.
> The emphasis will be on ensuring that stamping is completed, rather than on imposing penalties.

II. Employment Contracts
Effective Enforcement Date:
> Enforcement of stamping employment contracts applies from 1 January 2025 onward.
> Although audits may cover up to 3 years, enforcement begins from 1 January 2025.
Stamping Requirements:
> All employment contracts or appointment letters must be stamped within 30 days of execution.
> Failure to stamp within 30 days, and if done after 3 months, will result in a penalty of RM100 or 20% of the deficient duty, whichever is higher.

Waiver of Penalties:
> No formal amnesty is provided, but LHDNM may consider waivers on a case-by-case basis.
> For contracts dated from 1 January 2025 onwards:
- Contracts must be stamped within the 30-day period.
- Late stamping will trigger a system-generated penalty.
- Companies may appeal for a waiver through the system.

> For contracts dated before 1 January 2025:
- If still in force, companies are encouraged to stamp these contracts.
- Penalty waivers may also be appealed through the same process.

III. Other Clarifications
The requirement to stamp employment contracts is based on the Stamp Act 1949, regardless of their relevance in court or industrial dispute cases.
> Under the First Schedule, Item 4 of the Stamp Act, employment contracts/appointment letters are considered chargeable instruments, subject to a RM10 duty per instrument.
> This applies to:
- All types of contracts: long-term, short-term, and periodic;
- All categories of workers: local and foreign.

For resigned employees:
> If an employment contract is retained by the employer for specific purposes, it should be stamped.
> If not, such documents should not be included with active contracts.
Documents under review by LHDNM for stamping treatment:
> Offer/acceptance letters for interns, particularly where elements of a legal contract may be absent;
> Master employment contracts for foreign workers, signed between employers and embassies or individuals.

IV. LHDNM State Office Briefings
> All LHDNM State Offices have been briefed on:
- The enforcement date; and
- The approach to penalty waivers under the audit framework.

> For further enquiries:
- Members should first contact their respective State LHDNM offices.
- If unresolved, members may contact the Stamp and RPGT Operations Department, LHDNM Headquarters.

中总快速调查问卷：美国加征新关税

这是由马来西亚中华总商会（中总）进行的“美国加征新关税快速调查”。

敬请点击以下链接，以填写调查问卷，敬请各造积极反馈，谢谢！
https://forms.gle/gAqJneMEtjWF84KT6

本问卷旨在了解贵公司对此政策的应对策略、供应链情况及预期影响。感谢您的配合，所有资料将严格保密。

ACCCIM’S QUICK-TAKE SURVEY (QTS) ON THE US RECIPROCAL TARIFFS

This is a quick take survey conducted by the Associated Chinese Chambers of Commerce and Industry of Malaysia (ACCCIM) on the US Reciprocal Tariffs.

Kindly response to the quick survey via the following link, Thank you!
https://forms.gle/gAqJneMEtjWF84KT6

Thank you for your active participation and inputs. All the given information will be treated in STRICTEST CONFIDENTIAL.