Report on Briefing on E-Stamping (Security) organised by Lembaga Hasil Dalam Negeri Cawangan Kuala Lumpur Bandar on 13.04.2011 @ 9.00am
To brief solicitors on how to use the e-stamping (security) form in the STAMPS application. Click here for the handout from LHDN.
- Limitation of space to insert details of property in the Form. E.g. ‘Item 3 Maklumat Cagaran’ is only up to 100 spaces only.
Currently the form provided for this purpose is rather limited especially in the case of strata title. Members of the Bar have suggested that no limitation be imposed to each column of the form to ensure all details can be provided and to prevent the application form from being rejected by LHDN due to incomplete details.
LHDN will forward this issue to the upper level as it involves the service provider in amending the form.
- Time limit for issuance of the notice
2.1 Members highlighted that time taken by Stamp office to issue notice is too long and this has caused delay in registration at the land offices which led to penalty being imposed. LHDN informed that notice will be issued within 2-5 days from the date of application provided the application is not rejected. If application is rejected, the time will start when amendment is done and application is re-sent to LHDN.
The officer informed that for any urgent cases, solicitors may e-mail LHDN (e-mail address as stated below) and request for immediate reply/issuance of notice. Please note that the Adjudication Number must be stated.
2.2 For any urgent matter which requires immediate issuance of “Notis”, please e-mail the adjudication number firstname.lastname@example.org or directly to email@example.com . For cases submitted in Kuala Lumpur Bandar branch, please e-mail to firstname.lastname@example.org or email@example.com
LHDN urges members of the Bar not to misuse the e-mail to expedite their application. It must be used for URGENT matters ONLY. Please state the reason to expedite. However, decision is up to the discretion of the officer.
- Different adjudication for each security documents
We were informed that all subsidiary documents are currently adjudicated separately and are not linked to each other. In case of emergency, solicitors can e-mail LHDN to ensure all notices are issued on the same day.
- Application to cancel adjudication
Solicitors need to call the respective branch and request for cancellation. LHDN will reject the application and solicitor can update in their system.
- Wrongly clicked “BATAL” button.
In the event the solicitor wrongly clicked on the “BATAL” icon, the said solicitor is required to re-submit the application as new application.
6.1 For all online transactions, payment may be made by using the client’s account cheque or by cash or bank draft.
6.2 For all transaction at the counter, payment must in either cash or bank draft only.
- Refund of Stamp Duty paid
Please note that all refund will be made to the client (tax payee) directly. In the event if the law firm requires refund to be made in its name, it must obtain a letter of instruction from its client (tax payee) instructing refund to be made in the firm’s name.
It was highlighted to LHDN that since the cheque for stamp duty was issued by the firm of solicitors; the refund should be in the name of the firm instead of the client. LHDN has taken note of this and will address the issue.
Report prepared by:
Sri Rahayu Binti Mohamad
Conveyancing Practice Committee