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.

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.

 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.

Attachments:

Tenancy Agreement Stamping Form PDS49A	[Tenancy Agreement Stamping Form PDS49A]	855 Kb
Tenancy Agreement Stamping Form PDS1A	[Tenancy Agreement Stamping Form PDS1A]	615 Kb