 |
|
 |
 |
|
Malaysian Stamp Duty Handbook 4th Edition Dr Arjunan SUBRAMANIAM ISBN / ISSN: 978-967-5040-23-8 Stamp duty is a tax on instruments and most instruments used in the course of a transaction are liable to stamp duty. A creature of statute stamp duty is technical in nature and depends altogether upon the language of the applicable legislation. As it impacts individuals and corporations in many ways, a clear understanding of it is important so that unnecessary fines and penalties can be avoided and available exemptions can be benefited from. The Malaysian Stamp Duty Handbook is a practical and instructive guide on local stamp duty law. The explanation of general principles facilitates an easy understanding of the subject and appropriate citation of case authorities, including those from the UK, sheds light on the statutory provisions. As stamp duty is imposed on instruments, a useful discussion on specific instruments is available so that the relevant nature of an instrument can be identified and the correct rate of stamp duty ascertained. The book further explores the process of adjudication of instruments, the available exemptions from stamp duty, the determination of the duty payable and the time for the stamping of instruments. The inclusion of the forms presently in use and the discussion of the offences and penalties give the reader an instant grasp of the current practice regarding stamp duty law. The changes brought about by the 2009 Budget have also been incorporated to make this book completely up-to-date. Written by an author very experienced in the subject and following on from three successful editions, this handbook should prove useful to accountants, lawyers, finance officers, business owners and company secretaries. Contents
Readership Jurisdiction |
||||||||||||||||||
