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PEMUDAHPasukan Petugas Khas Pemudahcara PerniagaanThe Special Taskforce to Facilitate Business
PEMUDAH SECRETARIAT10th Floor, Block 10Government Offices ComplexJalan Duta 50622Kuala Lumpur
Tel : +603 6203 5312 / 4766Fax: +603 6201 2339
www.pemudah.gov.my
PEMUDAHPasukan Petugas Khas Pemudahcara PerniagaanThe Special Taskforce to Facilitate Business
GUIDEBOOK ON
REGISTERING PROPERTY [FREEHOLD] IN MALAYSIA
Published by
PEMUDAHPasukan Petugas Khas Pemudahcara Perniagaan
The Special Taskforce to Facilitate Business
PEMUDAH SECRETARIAT10th Floor, Block 10
Government Offices ComplexJalan Duta
50622 Kuala Lumpur
Tel : +603 6203 5312 / 4766Fax : +603 6201 2339
www.pemudah.gov.my
@Copyright 2008, PEMUDAHAll rights reserved
No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
otherwise, without prior written permission of the publisher.
DisclaimerThe information contained in this Guidebook is correct at the time of publication.
Date20 June 2008
First Edition
GUIDEBOOK ON
REGISTERING PROPERTY [FREEHOLD] IN MALAYSIA
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Table ofCONTENTS
INTRODUCTION
Stages of Registering Property
Pre-Registration: Sale and Purchase Agreement
Registration
Adjudication of Form 14A3.1
Valuation of Property 3.2
Stamping of Form 14A3.3
Registration of Transfer of the Property3.4
Conclusion
Glossary
WALKING THROUGH THE SYSTEM
Appendix 1- Issue Document of Title
Appendix 2- Form of Private Land Search
Appendix 3- Memorandum of Transfer, Form 14A
Appendix 4- Form PDS 3
Appendix 5A - Form PDS 15 (Online)
Appendix 5B - Form PDS 15 (Manual)
Appendix 6- Notice of Assessment
Appendix 7- Discharge of Charge, Form 16N
Appendix 8- Charge, Form 16A
Appendix 9 - Withdrawal of Private Caveat, Form 19G
Appendix 10 - Cost of Registering Properties (Registration Fees)
Appendix 11 - Time Frame for Issuance of IDT
ACKNOWLEDGEMENT
CONTACTS
This Guidebook focuses on registering property in respect of sale and purchase of property under the land classified as Freehold (please refer to Glossary) with individual title issued. It is hoped that this Guidebook is able to enlighten the general public and the investors on the processes involved in registering property in Peninsular Malaysia.
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Property Registration
Registration of Property is one of the elements that impact a country's competitiveness. Onerous processes and procedures for property registration affect the ease of doing business.
PEMUDAH's Focus Group on Registering Property worked to improve the processes and enhance transparency in the procedures for registering property. This Group comprised members from the Stamp Duty Office of the Inland Revenue Board of Malaysia, Valuation and Property Services Department of the Ministry of Finance and the Land Office/Registry under the state government.
The improvements made include:
e-Taksiran, an on-line system and valuation system involving the Stamp Duty Office,
Valuation and Property Services Department (Jabatan Penilaian dan Perkhidmatan Harta); computerisation of the property registration system; and
simplifying forms.
Processes have been streamlined to the extent that it would now take only 41 days from the signing of a sale and purchase agreement for a freehold property to be registered in Peninsular Malaysia. This is in comparison to the 144 days reported in the Doing Business 2008 Report of the World Bank and the International Finance Corporation.
This guidebook incorporates a section entitled “Walking Through the System” to provide a step-by-step guide for registering freehold property in Peninsular Malaysia. It also has an indication of the time and costs involved.
This guidebook is the first in a series to assist property buyers in navigating their way around the process. The subsequent guidebooks will cover leasehold and strata properties.
INTRODUCTION
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GUIDEBOOK ON
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GUIDEBOOK ON
REGISTERING PROPERTY [FREEHOLD] IN MALAYSIA
There are 2 main stages in the process of registering property in Malaysia (Diagram 1).
These stages are geared towards registration of property (land and building) using Memorandum of Transfer - Form 14A at the relevant Land Office in compliance with National Land Code,1965 (NLC).
Note: Valuation and Property Services Department/Jabatan Penilaian dan Perkhidmatan Harta (JPPH) is established under the Ministry of Finance to advise the Government on valuation of real estate, property development and management.
Stamp Duty Office is a division under the Inland Revenue Board of Malaysia/Lembaga Hasil Dalam Negeri (LHDN).
Land Office is a department under the state government.
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Stages ofRegisteringProperty1
Pre
Regi
stra
tion
Stag
eRe
gist
ratio
nSt
age
DepartmentInvolvedSale and purchase agreement
Adjudication of Stamp Dutyusing Form 14A
Valuation of the property
Payment of stamp duty andstamping of Form 14A
Registration of transfer of theproperty Land Office
Stamp Duty Office and JPPH
Diagram 1 - Flowchart of Registering Property
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GUIDEBOOK ON
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There are 2 types of sale and purchase of property namely:
purchase from property developers; and
The sale and purchase of property (residential units only) which is under construction from a property developer is governed by the Housing Development (Control and Licensing) Act, 1966
purchase of completed property direct from owner of the property (sub-sale).
Sub-sale purchase is between the buyer and the owner; it is by way of private agreement where the parties are free to dictate their respective terms and conditions.
Regardless, an agreement between the buyer and seller needs to be signed and stamped for protection of the interest of both parties' in the discharge of their respective legal obligations. Both buyer and a seller will normally appoint a lawyer each to represent them in the conduct of the sale and purchase transaction through completion. The buyer's lawyer will then proceed to conduct the necessary search.
Some of the salient points of the sale and purchase agreement are:
detailed particulars of the buyer and the seller,
details of the property as specified in the Issue Document of Title (IDT),
the purchase price and the mode of payment,
payment of the deposit, normally 10% of the purchase price,
normally the time frame to pay the entire purchase price is 3 months free of interest (“Completion Date”) plus another one month extension period (“Extended Completion Date”) with interest of 8% to 10% payable to the seller,
if buyer fails to pay within the timeframe the deposit paid will be forfeited by the seller and the sale and purchase agreement rescinded,
inspection of the property and listing of any fixtures and fittings (if applicable),
the time and manner to hand over the property to the buyer, and
the remedy for any breach and liquidated damages for failures by either party.
Once detailed terms of the sale and purchase agreement have been agreed, the buyer and seller will sign:
4 copies of the sale and purchase agreement, and
Form 14A under the NLC.
Currently, the sale and purchase agreement will be stamped for a chargeable stamp duty of RM10 per copy.
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Pre-Registration: Sale andPurchase Agreement2
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GUIDEBOOK ON
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Form 14A will be submitted to Stamp Duty Office for adjudication.
Submission can be made either manually or online through the website, http://pinharta.hasil.org.my for e-Taksiran under Sistem Taksiran Pindah Milik Harta (e-STPH). To date, e-STPH is only accessible by legal firms.
Documents to be submitted for adjudication are:
Upon successful submission, the lawyer must print out 1 copy of Form PDS 15 with the assigned adjudication number. This Form PDS 15 will then be submitted together with Form PDS 3 and Form 14A for adjudication at the Stamp Duty Office at a prescribed fee of RM10.
Stamp Duty Office will then stamp “bayaran taksir” and return Form 14A to the lawyer.
Registration33.1 Adjudication of Form 14A
A copy of sale and purchase agreement (relevant pages only)
A copy of IDT
A Copy of Form PDS 15
Note: Stamp Duty Office will check the document. Once approved, adjudicationnumber will be given on Form 14A andreturned to the lawyer.
2 copies of the cover letter fromthe lawyer
A copy of sale and purchase agreement
A copy of IDT
A copy of Form PDS 3
5 copies of Form PDS 15
Form 14A original
Note: Stamp Duty Office will check thedocument. Once approved, adjudication number will be given on Form 14A andreturned to the lawyer.
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Online Submission (e-STPH)Item Manual Submission
GUIDEBOOK ON
REGISTERING PROPERTY [FREEHOLD] IN MALAYSIA
If the Stamp Duty Office is of the view that valuation of the property is required for the adjudication process, it will then forward the documents to JPPH.
Upon receipt of application for valuation from the Stamp Duty Office, JPPH will process the application and a valuation report will then be prepared and subsequently sent to the Stamp Duty Office.
JPPH's flowchart for Valuation Information System is shown in Diagram 2, page 8.
The time taken by JPPH to complete a valuation request is 1 to 8 working days. A longer period may be required if the property is a complex property, for example a shopping complex, a multi-storey office building or a sprawling industrial complex.
The Stamp Duty Office will issue a Notice of Assessment either manually or online through e-STPH.
The Notice of Assessment will indicate the stamp duty payable for the transfer of property.
The rate of chargeable stamp duty will depend on the value of the property as prescribed by the Stamp Act, 1949, as follows:
Payment must be made to the Stamp Duty Office within 30 days from the Notice of Assessment.
Payment can either be made in cash or by way of a banker's cheque or lawyer's cheque drawn from clients' account or e-Payment made in favour of the Deputy Collector of Stamp Duty.
3.23.2 Valuation of Property
3.33.3 Stamping of Form 14A
Property Value Stamp Duty Chargeable
For the first RM100,000 1%
For the next RM400,000 or part thereof 2%
For any amount in excess of RM500,000 3%
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GUIDEBOOK ON
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Diagram 2 - JPPH Workflow Valuation Process
Request of Valuation Received
Processing of Request
NO
NO
NO
YES
YES
YES
Determine locationof property
Open new file /retrieve existing data
Determine thetype of data
DataCollection
Inspection
Valuation
Update Office Record
Approval bySupervisor
Report to Client
Start
Return toOrginator
Needfor field
inspection
WithinSigning Power ?
END
ApplicationComplete?
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A penalty will be imposed for late payment exceeding 30 days from the date of Notice of Assessment as follows:
The Stamp Duty Office requires the following documents for payment of stamp duty:
2 original copies of Notice of Assessment and Form 14A duly stamped for RM10,
Form PDS 3, and
cash/money order/bank draft/e-Payment/cheque (clients' account) for the value of
the chargeable stamp duty as stated in the Notice of Assessment and penalty (if any).
Once paid, Form 14A will be stamped with the amount stated in Notice of Assessment and the Collector of the Stamp Duty Office will place his endorsement as follows:
Duration Penalty Chargeable
If not paid within 3 months after the time RM25 or 5% (whichever is higher) of the of stamping chargeable duty
If not paid within 3-6 months after the time RM50 or 10% (whichever is higher) of stamping thereof of the chargeable duty
If not paid after 6 months from the time RM100 or 20% of the chargeable duty of stamping
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Manual System e-STPH
Submission of application and payment of adjudication fees by lawyer
Lawyer submits application
Stamp Duty Office sends applicationto JPPH
Lawyer pays fee
JPPH conducts valuation
Stamp Duty Office sends to JPPH
JPPH forwards valuation toStamp Duty Office
Notice of Assessment sends to lawyer
Assessment and issuance of Noticeof Assessment by Stamp Duty Office
Payment of stamp duty and stampingof Form 14A at Stamp Duty Office
Assessment of chargeable stampduty by system
Lawyer prints notice
JPPH forwards valuation toStamp Duty Office
Payment of stamp duty and stampingof Form 14A at Stamp Duty Office
Valuation by JPPH
8days
1day
1day
1-8days 1-8
days
days10
10days
Total
days
Total
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Diagram 3 - Comparison of the Manual System and e-STPH
3.43.4 Registration of Transfer of the Property
For registration of property, submission of Form 14A at the Land Office/Registry must be accompanied with:
computerised IDT/IDT,
certified copies of the buyer and seller's NRIC/passport,
fees as prescribed by the Land Office, and
a copy of current Quit Rent and Assessment Receipt with confirmation of payment.
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A comparison of the manual and online systems is demonstrated in Diagram 3.
GUIDEBOOK ON
REGISTERING PROPERTY [FREEHOLD] IN MALAYSIA
The Land Administrator will endorse the name of the buyer and place his stamp in the Register Document of Title (RDT).
The RDT is kept in the strong room at the Land Office itself.
The Land Office will subsequently issue a new IDT to the buyer within 30 days from the date of submission.
All Land Offices/Registeries in Peninsular Malaysia are committed to issue IDT within the specified time frame.
The duration of 30 days is the norm for completing the registeration of property at all Land Offices/Registeries in Peninsular Malaysia.* For example, the process of registering property at the Kuala Lumpur Land Registry is shown in Diagram 4 (page 12):
* The time frame for issuing IDT is further illustrated in Appendix 11.
Form 14A • Signature of Applicant/Common Seal (if Company), • Attestation in accordance with 5th Schedule and Section 211 of the NLC, • Complete with Adjudication of Stamp Duty, • Complete with Land Schedule (Land information), and • A copy of NRIC/passport (if individual)/Company Memorandum and Article of Association/Companies Commission of Malaysia (CCM) Company Search/ Company Resolution/Return of Allotment of Shares - Form 24/Return Giving Particulars In Register of Directors, Managers and Secretaries and Changes of Particulars - Form 49 (if Company).
Original IDT
Fee of RM100 per title
Copies of receipts of current Quit Rent and Notice of Assessment (Rates)
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Checklist for registration of transfer of the property at Kuala Lumpur Land Registry:
Item Required Document
GUIDEBOOK ON
REGISTERING PROPERTY [FREEHOLD] IN MALAYSIA
Start
Data Entry Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 days
Receives Application
Incomplete
No, inform applicantof the 14 days
suspension
Register (print new title and notice)
*Definition Data Entry Process (DEP) Decision Process (DP) Issue Document of Title (IDT) Register Document of Title (RDT)
Sorting
Total : 30 days
Decision Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 days
Sorting Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 days
Collection Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 days
Initial Process (Counter Process) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 day
Complete
Yes
End
Checking forcompletenessof document
Can the processdocument be registered?
Receives payment, prints receipt andproduces prensentation number
DEP officer checksthe document
Verification by DP officer
Send document :1. IDT - Collection Counter2. RDT - Strong Room
Print verification document and proposefor registration, rejection or suspension
Diagram 4 - Workflow of Registration Process at Kuala Lumpur Land Registry
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The initiatives taken have resulted in various improvements across all the organisations involved as stated in Diagram 5 (page 14):
efficiency, from 144 days to 41 days; transparency in the improved process; reduced number of procedures via the online system;costs effectiveness;traceability of the process; and integrity maintained.
Further to the improvement made, the Stamp Duty Office has embarked on enhancing thee-Setem towards e-Bayaran and e-Endorsement. The Land Office is moving towards simplified and standard forms for land related transactions, to be adopted by all states in Malaysia. This joint effort by the public and private sectors as well as the experts in their respective fields has contributed in improving the delivery system.
Conclusion4
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GUIDEBOOK ON
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LHDN
JPPH
LHDN
e-STPH1 : Electronic Sistem Taksiran Pindah Milik Harta Tanah
VIS2 : Valuation Information System
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Diagram 5 - Initiatives for improving Registering Property
1 daySPA sent to stamp office for stamping
1 dayForm 14A sent to Stamp Duty Office for adjudication
36 daysInspection and valuation of the property
1 dayForm 14A sent to Stamp Duty Office for stamping
SPA sent to stampoffice for stamping
• Lawyer submits application• Lawyer pays adjudication fee to the Stamp Duty Office for RM10• Stamp Duty Office sends application to JPPH.
VIS2
• Stamp Duty Offices computes duty and issues notice• Notice sent to lawyer, if e-STPH electronically and if manual by post• Lawyer pays duty and document stamped
Promote usage of e-STPH.The e-Bayaran, e-Endorsement and e-Setem must be developed as scheduled.
StreamliningValuationProcess withinthe ValuationInformationSystem (VIS)
1 day
8 days
14 days
8 days
1 day
1 day
8 days
1 day
Duration as Current PracticesReported by theDoing Business Initiatives Duration Duration2008 Report Procedures Taken Manual e-STPH1
GUIDEBOOK ON
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PTG 105 daysForm 14A isregistered at theLand Office
144 days
Registration Process• Initial Process (Counter Process)• Data Entry Process• Decision Process• Sorting Process• Collection Process
Simplificationof formProvide a checklist for lawyer - to standardise checklist to all land office (to benchmark Kuala Lumpur Land Registry).
Lawyer will be informedthrough e-mail to collect all documents that have been processed.
30 days3
61 days
1 day
12 days4
10 days
5 days
2 days
41 days5
3 : Since mid 20074 : Need to review the number of days5 : Both systems exclude the revised duration required for getting the consent of 15 days
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Duration as Current PracticesReported by theDoing Business Initiatives Duration Duration2008 Report Procedures Taken Manual e-STPH1
GUIDEBOOK ON
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Glossary
Adjudication refers to the process of valuation carried out to determine the chargeable amount of stamp duty for any transfer of property. Administrator refers to the officer of the Land Office in charge of the affairs of a particular district in a state.
Differential Sum refers to the difference between the Purchase Price and the loan amount less deposit/downpayment.
Freehold refers to land held in perpetuity without any restrictions.
Issue Document of Title (IDT) refers to the duplicate copy of the Register Document of Title issued to the owner of the property.
Land Office refers to an office which is in charge of the affairs of properties in a particular district of a state.
Quit Rent refers to consideration of payment of a nominal sum of an annual rent to be paid to the respective State for the land which is alienated by the said State either in perpetuity or for a term of years.
Redemption Statement refers to a statement issued by the seller's bank addressed in favour of the party requesting it (usually the purchaser's bank), stating therein the total balance of outstanding debt of the seller at a certain future specified date. In anticipation of payment, the statement normally has 3 future dates of payment with the corresponding outstanding debt.
Register Document of Title (RDT) refers to the original copy of the title in the appropriate book of register in the Land Office/Registry. It is kept in the strong room and not to be taken out or removed from the Land Office/Registry.
Registry refers to the office which is in charge for the entire affairs of properties in a state.
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The case given here is for illustration purpose only. The names and vital information mentioned are fictitious and attached for ease of understanding.
Johari (“Seller”) is the owner of a double storey terrace house in Kuala Lumpur (“Property”) who intends to sell it to Hakimi (“Buyer”) for RM580,000-00 (“Purchase Price”). To conclude the deal, Hakimi will pay Johari an earnest deposit equivalent to 2% of the Purchase Price. A formal sale and purchase agreement (“SPA”) will usually be signed by both parties within 14 days thereafter.
Upon receipt of earnest deposit, Johari will give a photocopy of issue document of title (“IDT Appendix 1”) to Hakimi as proof of Johari's ownership to the Property. Hakimi will then appoint a solicitor to conduct the necessary search and prepare the draft SPA. The terms and conditions of the SPA usually provides that a deposit of 10% (“Deposit”) shall be payable upon execution of the SPA. As 2% is already paid, the balance 8% will be paid on signing the SPA.
The balance 90% of the purchase price (“Balance Purchase Price”) shall be paid within 3 months from the date of the SPA. An extension period of 1 month is given if Hakimi is unable to pay Johari within the 3 months. Interest rate ranging from 8% to 10% is usually chargeable for the extension period.
Hakimi will appoint a lawyer to represent him to conduct the sale transaction who will ensure the terms and conditions of the SPA is favourable to Hakimi and his rights are well protected. Simultaneously, Hakimi will also approach a Bank to apply for a loan (“Loan”) to partly finance the purchase of the Property.
The lawyer acting for Hakimi will, in the usual course of events, proceeds to conduct the following search:-
a private land search at the Land Office;
bankruptcy search on both Johari and Hakimi; and
Winding-Up (if Buyer/Seller is a company)
STEP 1
:: Private Land Search
A private land search is a process which allows a person to obtain up-to-date information on the status of a particular piece of land.
WALKING THROUGH THE SYSTEM
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The information stated on the private land search report is extracted from the Register Document of Title (“RDT”) and is usually be similar to the information stated in an IDT. It should be noted that private land search report may reveal additional information not available on the IDT such as private caveats or charge.
To conduct a Land Search, the lawyer has to fill up a form known as Private Land Search Form- Borang Permohonan Carian Persendirian (Appendix 2).
Submission is made at the Kuala Lumpur Land Registry with payment of a prescribed fee of RM30 per title search.
The Land Search and the IDT for Johari will reveal that the Kuala Lumpur Land Registry is in charge of the affairs of the Property. The Property is classified as Freehold title and is currently charged to Bank A.
:: Bankruptcy Search
The search is conducted at the Insolvency Department of Malaysia - Jabatan Insolvensi Malaysia to determine the legal status of both Johari and Hakimi.
The search is conducted online with a prescribed fee of RM12 per name search.
If Johari is a bankrupt, the sale transaction requires the Official Assignee's approval.
If Hakimi is a bankrupt, he is prohibited by law from entering into contract of sale and thus cannot purchase any property.
:: Winding-Up Search
Winding-Up search is conducted if either or both Seller and Buyer is a company.
STEP 2
:: Redemption Statement
Johari needs to settle all his outstanding debts to Bank A before he can sell his Property to Hakimi. The SPA will address the arrangement to the effect that Johari's outstanding debt to Bank A will be paid by Hakimi or the bank from which Hakimi is obtaining the Loan. Such payment which will form part of the purchase price is known as “Redemption Amount”.
Hakimi's lawyer will proceed to request for a Redemption Statement from Bank A, Johari's bank.
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Bank A will upon receiving such request issue a Redemption Statement usually within 7 working days in favour of Hakimi (if cash purchase) or in favour of the lending bank (if purchase with Loan) as set out in Diagram 6.
The Redemption Statement will specify the Redemption Amount and the deadline for payment.
Johari's bank will impose nominal charges for the issuance of the Redemption Statement. This request is normally made after Hakimi has obtained his loan.
STEP 3Hakimi and Johari will execute the SPA and Form 14A (Appendix 3).
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Redemption Statement In Straight Forward Cases
Process
• Receives letter requesting for redemption statement • Check account status
• Retrieves credit file and sealed security envelope
• Receives letter and enclosures• Checks system for legal financial status of customer• Cross reference with the security document• Computes redemption sum
• Issues redemption statement• Debits account for service charge• Tags text ID “REDEMPT”
• Solicitor receives letter• Customer receives c.c. letter together with debit advice
Bank Branch/Sales andService Centre
Credit Administration Centre
Solicitor (acting for customer/financier) and Customer
Parties
Diagram 6
Purchase Price RM580,000
Loan Amount Less (-) RM500,000
Deposit Less (-) RM 58,000
Differential Sum RM 22,000
In Hakimi's case, the Differential Sum is RM22,000 as derived from the following calculation.
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At this stage, Hakimi's bank will instruct its lawyer to prepare legal documents for the loan including Charge Document - Form 16A for the loan to purchase the Property.
Procedures For Transfer
STEP 1• Conduct Land Search• Conduct Bankruptcy Search• On the assumption that Buyer's loan has been approved, sign sale and purchase agreement
STEP 2• Obtain redemption and Letter of Undertaking from Seller's end financier• Obtain Letter of Instruction from Buyer's end financier (Bank) for the amount approved• Pay to Seller the Differential Sum
• Sale and Purchase (SPA) Lawyer• Seller• Buyer
• SPA Lawyer• Seller• Buyer
Responsibility
• Sale and Purchase Agreement - 4 copies
• Redemption Statement addressed directly to Buyer's end financier (Bank) • Letter of Offer from Buyer's end financier (Bank)
Document
Diagram 7 : The Procedures for Sub-Sale of Properties with Freehold Title (from buyer's point of view)
Steps 1 and 2 can be simplified as depicted in Diagram 7.
Procedures For Transfer
STEP 3• Sign Form 14A • Prepare Form PDS 15
STEP 4• Request of stamping of Transfer Documents - Submit document for Adjudication - Notice of Assessment is extracted• Pay RM10 for Adjudication
• SPA Lawyer• Seller• Buyer
• SPA Lawyer• Stamping Office
Responsibility
• The latest Quit Rent receipt• The latest Assessment paid to the Local Authority
• Form 14A• Form PDS 15• Photocopy of NRIC of Seller and Buyer • Land Search and Copy of Title• Letter of Offer from Buyer's Financier• Principal Sale and Purchase Agreement (the first Sale and Purchase Agreement that Seller entered into when he is purchasing the property)• Sale and Purchase Agreement
Document
Diagram 8
A summary of Steps 3 and 4 is shown in Diagram 8.
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STEP 4:: Adjudication Process
Online submission of Form PDS 15 will be made through e-STPH to the selectedStamp Duty Office to determine the chargeable stamp duty. Samples of Form PDS 3 and Form PDS 15 are in Appendix 4 and Appendix 5.
The Stamp Duty Office will forward the documents submitted for adjudication to JPPH.
Upon receipt of the documents from Stamp Duty Office, JPPH will carry out a valuation of the property. An inspection will be carried out prior to the valuation if there is a need to verify the conditions of the property.
The valuation will then be reported to Stamp Duty Office.
The Stamp Duty Office will then issue a Notice of Assessment stating the amount of stamp duty (“Ad Valorem”) payable.
Hakimi's lawyer will arrange for payment of the stamp duty accompanied with Form 14A.
Stamp Duty Office will endorse on Form 14A once payment accepted.
STEP 5:: Presentation of Form 14A at the Kuala Lumpur Land Registry
At this stage the property transaction would have achieved the following:
Form 14A is stamped with payment of the chargeable stamp duty.
Redemption Amount paid to Johari's bank.
Hakimi's financing legal documents have been completed.
Submission of Form 14A to the Kuala Lumpur Land Registry.
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A summary of Step 5 can be shown in Diagram 9.
Procedures For Transfer
STEP 5• Payment Stamp Duty for Notice of Assessment (within 30 days from extraction of notice, failing which, penalty will be imposed by the Stamp Duty Office)• Payment of Stamp Duty will be according to notice of Assessment• Redemption Amount paid to Seller's Financier• Stamped Form 16A and sent for endorsement• Withdraw Caveat• Do land search• Present Form 14A• Present Form 16A to Land Office
• SPA Lawyer• Financier's Lawyer
• Form 14A• Original Notice of Adjudication• Payment - Lawyer's Client Account by cheque or bank draft• Original Title obtained• Original Form 16N• Duplicate of Form 16A from Seller's Financier• Quit Rent must be fully paid to Land Office• Assessment must be fully paid to *Local Authority• Form 16A• Discharge of Charge - Form 16N
Document
Diagram 9
Responsibility
* Local Authority in charge of a particular municipal
1Payment of Chargeable Stamp Duty
In Hakimi's case the chargeable stamp duty can be determined from the rates specified in the Stamp Duty Act, 1949, as follow:
The lawyer will be able to retrieve the Notice of Assessment online through e-STPH. A sample of Notice of Assessment is attached in Appendix 6.
Purchase Price Rates Chargeable Duty
RM100,000 1% RM 1,000
RM400,000 2% RM 8,000
RM 80,000 3% RM 2,400
Total RM580,000 RM 11,400
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2Payment of Redemption Amount
Hakimi's bank will release the Redemption Amount to Johari's bank, Bank A after:
exchange of Letters of Undertakings between the banks and Hakimi's lawyer;
presentation of a Private Caveat by Hakimi's bank at the prescribed fee of RM300; and
confirmation that Hakimi has paid the Differential Sum.
Johari's bank will then provide Hakimi's lawyer Form 16N (Appendix 7), the original IDT and other supporting documents.
The normal duration for the IDT to be released by a bank would be 7 working days as illustrated in Diagram 10.
•
•
•
Diagram 10
Release Of Original Title In Straight Forward Cases
Process
Received cheque• Credit account• Send cheque for clearance • Tags Hold Code “REDEMP RECD” for the term loan/term financing account
After cheque clearance• Close the term loan/term financing account (debit interest/profit due, early settlement fees, etc)• Prepare Bankers Cheque (refund excess to customer)• Remove text ID “REDEMPT”• Inform customer• To forward to lawyers the following: (i)Executed discharge of charge/receipt and reassignment, Bankers Cheque; (ii)Title Deed and duplicate, changed/original assignment, sale and purchase agreement, etc.
CreditAdministration Centre
Parties
•
•
•
3Financing Documents
Hakimi's lawyer must then compile all documents required for registration of the Property in favour of Hakimi and registration of the charge in favour of Hakimi's bank before the bank to release the loan sum or balance remaining of the purchase price.
The Property will be charged to Hakimi's bank as the security for Hakimi's monthly payments for the loan.
Hakimi's bank will subsequently instruct its lawyer to prepare the loan agreement, Form 16A (Appendix 8) and Annexure.
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•
•
•
•
•
The loan agreement specifies which document is a principal document and a subsidiary document. In most cases, the loan agreement will be classified as principal document and Form 16A together with other supporting documents will be its subsidiary documents.
The full chargeable rate will be paid for the principal document.
The chargeable Stamp Duty will be paid on the loan agreement and the Collector will endorse on Form 16A as confirmation of full payment.
The chargeable rate is 0.5% of the loan amount. In Hakimi's case the stamp duty for the principal financing document is RM2,500. Other supporting documents will be stamped for the chargeable stamp duty of RM10 each.
Upon payment, the Stamp Duty Office will endorse on Form 16A as follows:
Process and Document
• Withdrawal of Johari's bank interest through Form 16N for a fee of RM50 • Withdrawal of Private Caveat-Form 19G for a fee of RM50. A copy of Form 19G is as attached in Appendix 9
• Register Form 14A for a fee of RM100• Original IDT
• Register Form 16A for a fee of RM100*
Uplifting of all encumbrances
Registration of Property in favour of Hakimi
Creation of charge in favour of Hakimi's bank
Purpose
4Submission of Form 14A
The Forms will be submitted to Kuala Lumpur Land Registry for corresponding purposes and compliance for processing:
* Each state has the prerogative to impose and gazette the prescribed fee for the process. Pleaserefer to Appendix 10 for the fees.
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Property with Title
Vendor still owes bank
• Title is under Seller's name but is still charged with the Bank
• Thus must redeem from the Seller's Bank
• Property must be free from encumbrance to be charged by Buyer's Bank
All the forms stated in 1 - 5 together with theforms below:6. Form 16N7. Entry of Caveat by Buyer's Financier (Caveat Form)8. Withdrawal of Caveat by Buyer's Financier (Caveat Form)
• Individual Title under Seller's name
Documents Involved
1.SPA
2. Form 14A
3. Original Title
4. Form PDS 15
5. New Form 16A
Fully paid
Diagram 11- Type of Transactions in Property Sale and Purchase
The documents involved are as listed in Diagram 11.
5Registration of Property
Form 14A will pass through all the processes involved as set out in the flowchart in Diagram 3.
The IDT will be ready for collection by Hakimi's lawyer within 30 days.
Handing Over Property
Hakimi's bank will release the balance purchase price after a charge has been created in its favour.
Johari will receive payment of the balance purchase price from Hakimi's bank.
Payment is normally made in exchange with keys to the Property.
•
•
•
•
•
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26
DHK K
K anun Tanah Negara
B or ang 5B K(Jadual keempat Belas)
G E R A N No. H ak milik : 531421 C uk ai T ahunan : R M 50.00
Negeri : W I L A Y A H PE R SE K UT UA N K UA L A L UM PURDaerah : K UA L A L UM PURB andar/Pekan/Mukim : M uk im PetalingNo. L ot : L ot 556L uas L ot : 150 M eter Per segiK ategori Penggunaan T anah : B angunanNo. L embaran Piawai : 0255No. Pelan Diperakui : 205844No. Fail : PT G /W P9/C /2501/90
T anah yang diperihalkan di atas adalah dipegang untuk selama-lamanya oleh tuan punya pada masa namanya disebut dalam rekod ketuanpunyaan di bawah, tertakluk kepada peruntukan-peruntukan K anun T anah Negara, kepada kategori yang dinyatakan-di atas dan kepada syarat-syarat nyata dan sekatan-sekatan kepentingan yang dinyatakan di bawah, sebagai balasan bagi pembayaran cukai tahunan yang sewajarnya.
Dengan perintah Pihak B erkuasa Negeri
Didaftarkan pada 10 A pr il 2004
T .M ..... . . . . . . . . . . . . t.t ... . . . . . . . . . . . . . . . . Pendaftar
Pelan tanah, bagi maksud pengenalan, adalah dikepilkan pada B orang B l.
SY A R A T -SY A R A T NY A T A T anah ini hendaklah digunakan untuk tapak bangunan kediaman sahaja.
SE K A T A N-SE K A T A N K E PE NT I NG A N T iada
Hakmilik : 100880GR N000531421T arikh : 23/05/2007No. V ersi : 2No. Salinan : Muka Surat : 1 [2]
Appendix 1 Issue Document of Title
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27
DHK K
Hendaklah dipenuhkan apabila hakmilik dikeluarkan bagi sambungan
T arikh mula-mula pemberimilikan : No. hakmilik asal (T etap atau sementera) : G R T 5462 M uk im Petaling C T 2387 M uk im Petaling C T 2758 M uk im Petaling G R N 5531 M uk im Petaling G R N 8206 M uk im Petaling G R T 9256 M uk im Petaling H SD 45282 M uk im PetalingNo. hakmilik yang terdahuku daripada ini : H SD 64282 M uk im Petaling(jika berlainan daripada di atas)
R E K O D K E T UA NPUNY A A NJOHA R I B I N A B DUL R A ZA K , 1/1 bhgn. No. k/p: 500125-15-2551 No.15, T aman Sri B ahagia, C heras, 56100 K uala L umpur
R E K O D UR USA N
No. Per s 22840/2007 G adaian menj amin wang pok okoleh JOHA R I B I N A B DUL R A ZA K , No. k/p: 500125-15-25511/1 bhgn.
K epada B A NK A T INGK A T 1, W ISMA A , 110, JA L A N A MPA NG, 50450 W IL A Y A H PE R SE K UT UA N K L
didaftarkan pada 20 A pril 2007 jam 03:49:48 petang
PE R K A R A L A I N Y A NG M E L I B A T K A N H A K M I L I K
C ukai tanah dipinda dari R M 45 kepada R M 50menurut Seksyen 101 K anun T anah Negara mulai dari 1 Januari 2006
T .M .................................... Pendaftar
Hakmilik : 100880GR N000531421T arikh : 23/11/2005No. V ersi : 2No. Salinan :Muka Surat : 2 [ 2 ]
GUIDEBOOK ON
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28
DHK K
K anun Tanah Negara
B or ang B 1(Jadual keempat Belas)
PE L A N T A NA H(Hakmilik Tetap)
Saya mengesahkan bahawa pelan yang dikepilkan di bawah ini adalah salinan benar pelan tanah yang diperakui. B utiran hakmilik adalah seperti berikut :
Jenis dan No. Hakmilik : 531421Negeri : W ilayah Per sek utuanDaerah : K uala L umpurB andar/Pekan/Mukim : M uk im PetalingJenis Hakmilik : G er anNo. L embaran : 255No. Pelan Diperakui : 205844No. L ot : L ot 556L uas L ot : 150 M eter Per segi
PE L A N T A NA H
B ertarikh pada ..... . . . . . haribulan ..... . . . . . . . . . . . . . . . . . . . . T .M .................................... Pendaftar
Adalah diakui mengikut seksyen 3 dalam Akta Pelan dan Dokumen Tanah dan Lombong (Salinan Fotograf) 1950 (Semakan 1980), bahawa ini ialah salinan pelan yang betul lagi benar yang dibuat pada 14 October 2002 bagi lot 556 di dalam Mukim Petaling seperti ditunjuk di atas pelan 205844
( ) b.p Pengarah Ukur dan Pemetaan
Wilayah Persekutuan Kuala Lumpur/Putrajaya
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29
PE JA B A T PE NGA R A H T A NA H DA N GA L I A N W I L A Y A H PE R SE K UT UA N T I NGK A T 0-4, R UM A H PE R SE K UT UA N JA L A N SUL T A N HI SHA M UDDI N No T el : 03 26932003 50678 K UA L A L UM PUR No Fax : 03 26933004
B O R A NG PE R M O H O NA N C A R I A N PE R SE NDI R I A N
NA MA PE MOHON NO K P
A L A MA T NO K OD (Jika ada)
memohon membuat carian bagi dokumen-dokumen berikut:
C A R I A N H A K M I L I K (T I T L E )
No Hakmilik L ot/PT Mukim 1.
2.
3.
4.
5.
C A R I A N DO K UM E N
No Hakmilik Jenis Dokumen No Perserahan Jilid Folio
T andatangan Pemohon T arikh
UNT UK K E G UNA A N PE J A B A T T andatanganPermohonan diterima pada
Pencarian Hakmilik/Dokumen
I ) Jumlah Hakmilik/Dokumen yang disediakan
I I ) Hakmilik/Dokumen yang tidak dapat disediakan dan sebab
a) Dijilid
b) B erada di luar K .L umpur
c) Sedang dalam penggunaan
d) L ain-lain
B ayaran patut dipungut
No R esit B ayaran
Hakmilik/Dokumen dikemukakan
Disemak oleh
Untuk K egunaan PejabatT andakan ( ) jika ada
B ERSATU•BERUSAHA•BERBAK
Appendix 2 Form of Private Land Search
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30
Appendix 3(N.L .C. 22A -Pin 2/85)
K anun T anah Negar aB or ang 14A
(Seksyen 215, 217, 218)
PI NDA H M I L I K T A NA H , B A H A G I A N A T A U PA J A K A N
(Setem hendaklah dilekatkan - atau pembayaran cukai diperakui - dalam ruangan ini)
UNT UK K E GUNA A N PE JA B A T PE NDA FT A R A N
I ngatan pendaftaran dibuat dalam Dokumen/Dokumen- dokumen Hakmilik Daftar yang dijadualkan di bawah ini Fail mengenaimulai dari pukul………..pada…….…..haribulan………. …………………………….. 20…..….. Jilid…………………….….T .M Pendaftar/Pentadbir T anah………………………… Folio………………………. Perserahan No.Negeri/Daerah ……………………………...…...… ……………………………..
Saya/K ami, (Pemberi Pindah Milik - Transferor)
adalah warganegara Malaysia yang beralamat di
* tuanpunya *tanah/bahagian yang tak dipecahkan atas tanah
* penerima pajak/penerima pajak kecil dalam * pajakan/pajakan kecil
yang diperihalkan dalam jadual di bawah ini;
* (a) Sebagai balasan jumlah wang sebanyak R M ringgit yang dengan ini saya mengakui telah terima
* (b) Sebagai balasan
……………………………………………………………………………………………
……………………………………………………………………………………………
* (c) Dengan tiada apa-apa balasan;
Dengan ini memindahkan kepada penerima pindahan yang tersebut namanya di bawah ini segala hakmilik atau kepentingan sebagaimana yang ada pada saya.
B ertarikh pada………………..……haribulan…………..………, 20…………….
…………….………………………………………
T andatangan (atau lain-lain cara penyempurnaan) Oleh atau bagi pihak pemindah
Di sininyatakanbalasan (jikalain daripada wang) dan daripada siapadatangnya.
Memorandum of Transfer
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2
Saya,……………………………Peguambela dan Peguamcara di Mahkamah T inggi di Malaya yang
beramal di …………………...…………… dengan ini mengaku bahawa * tandatangan / cap ibu jari
yang di atas itu telah * ditulis / dicapkan di hadapan saya pada …………….haribulan .……………,
20……………..
Dan adalah * tandatangan / cap ibu jari yang benar bagi
yang telah mengaku kepada saya
(i) bahawa dia/mereka adalah cukup umur
* (ii) bahawa dia/mereka adalah/bukan warganegara Malaysia
(iii) bahawa dia/mereka telah menyempurnakan suratcara ini dengan kerelaan hatinya sendiri; dan
(iv) bahawa dia/mereka faham akan kandungan serta natijahnya.
Disaksikan dengan tandatangan saya pada…………………..haribulan…………., 20…………
…………………………….
T andatangan
*Saya, ( Penerima pindah milik- Transferee ) adalah warganegara Malaysia yang beralamat di
…………………………………………………. menerima pindahmilik ini,
*K ami………………………………………………adalah warganegara Malaysia yang beralamat
di …………………………………………………………………………menerima pindahmilik ini
mengenai bahagian-bahagian yang tak dipecahkan atas tanah sebagaimana
dinyatakan bersetentangan dengan nama kami di bawah ini
Nama penerima pindahan A lamat B ahagian-bahagian tanah
…………….……………………………………... T andatangan (atau lain-lain cara penyempurnaan) Oleh atau bagi pihak penerima pindahan ( Penerima pindah milik- Transferee )
Di sinimasukkannama penuhdan kelayakanorang yangmenyaksikan
Di sini masukkan nama orang yang menyempurnakan
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3
Saya (Nama Peguamcara) Peguambela dan Peguamcara di Mahkamah T inggi di Malaya yangberamal di ……………… dengan ini mengaku bahawa * tandatangan/cap ibu jari yang di atas itu telah * ditulis / dicapkan di hadapan saya pada………..…haribulan ………, 20……..dan adalah *tandatangan/cap ibu jari yang benar bagi
( Penerima pindah milik- Transferee )
yang telah mengaku kepada saya (i) bahawa dia/mereka adalah cukup umur(ii) bahawa dia/mereka adalah/bukan warganegara Malaysia(iii) bahawa dia/mereka telah menyempurnakan suratcara ini dengan kerelaan hatinya sendiri; dan(iv) bahawa dia/mereka faham akan kandungan serta natijahnya.
Disaksikan dengan tandatangan saya pada…………………..haribulan……..………., 20……………
……………………………. T andatangan
Di sinimasukkannama penuhdan kelayakanorang yangmenyaksikan
Di sini masukkan nama orang yang menyempurnakan
*
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4
J ika alamat orang yang berhak di bawah suratcara ini ialah di luar Persekutuan maka suatu alamat di dalam Persekutuan untuk penyampaian notis-notis hendaklah ditambah dalam ruangan ini.
……………………………………………………………………………………………………………….
……………………………………………………………………………………………………………….
JA DUA L T A NA H *DA N K E PE NT INGA N
*B andar/ No. *L ot/ Jenis dan No. B ahagian tanah No. B erdaftar No. B erdaftarPekan Petak/P.T Hakmilik (Jika ada) *pajakan/pajakan GadaianMukim kecil (jika ada) (jika ada)
*Potong sebagaimana yang sesuai
(B orang ini diterjemahkan oleh Peguam Negara, Malaysia, menurut Pemberitahu Undangan No. 12 tahun 1964 A .G. 3309 S.F. 1;P.T .T M. 5/65(4))___________
L J.P.N., K .L
GUIDEBOOK ON
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Appendix 4
L E M B A GA HA SI L DA L A M NE GE R I PE JA B A T DUT I SE T E M C A W A NGA N C HE R A S No. T el : 03-92848022 Samb 135/141 T I NGK A T 9. M E NA R A PGR M No. Fax : 03-92864595 8, JA L A N PUDU HUL U I ncome tax I nfoL I NE : 600-83-7888 56100 K UA L A L UM PUR Homepage L HDNM : http://www.hasil.org.my/
(1) K epada T imbalan Pemungut Duti Setem PDS / PK H, C H E R A S, K UA L A L UM PUR
(2) Daripada / A lamat : (3) B utir-B utir K erani / Pemohon : Nama : No. K /P: No. T el : T uan,
PE R M O H O NA N PE NY E T E M A N SUR A T C A R A PI NDA H M I L I K
(12) Untuk K egunaan Pejabat Sahaja.
No. T aksiran
(4)
Suratcara-Suratcara diperiksa oleh :
(13) (Penaksiran)
B ayaran T unai/Cek/Deraf Nosebanyak R M diterima.
(14) (K asyen)
Setem T ertera/Pelekat/No. R esit bernilaiR Mdicopkan / dikeluarkan
(15) (Operator Mesin)
Statistik direkodkan oleh :
(16) (K erani Statistik)
T arikhNotis
T aksiran(5)
B utiran Hartanah
(6)
Duti Y angDikenakan
(R M)(8)
B utiranPengenaan
(7)
Denda(R M)
(9)
Jumlah DutiK ena Dibayar
(R M)(10)
(11)Wang T unai / CekDeraf
Nountuk amaun
R MDisertakan suratcara-suratcara yang telahdisetemkan diterima
(Cop Nama Peguam)
(T /T angan & T arikh)
Sek.36
B tr.32(a)
B tr.32(i)
L ain-lain(nyatakan)
Form PDS 3
34
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Appendix 5A
BORANG PENGISYTIHARAN PINDAH MILIK HARTANAH(Seksyen 5, Akta Setem 1949)
PDS 15 (Pind.1/2002)
Pejabat Duti Setem : Sila Pilih
Jenis Surat Cara : Sila Pilih
Nombor Adjudikasi :
A. BUTIR-BUTIR PEMBERI (PENJUAL) DAN PENERIMA (PEMBELI)
Penjual/Pembeli : Sila Pilih
1 - PEMBERI PINDAH MILIK ATAU PENJUAL
Sekurang-kurangnya seorang pemberi atau penjual perlu dimasukkan
1 - PENERIMA PINDAH MILIK ATAU PEMBELI
Sekurang-kurangnya seorang penerima atau pembeli perlu dimasukkan
Hubungan antara kedua pihak :
B. BUTIR-BUTIR PINDAH MILIK
Surat Perjanjian Jual / Beli : Sila Pilih
Tarikh Surat PerjanjianDisempurnakan :
Bahagian DiPindah Milik : Sila Pilih /
Tarikh Surat CaraPindahmilik :
Harga Dijual / Balasan (RM) : (cth: 1000000.00)
Cara Bayaran : Sila Pilih
Huraian Balasan (jika perlu) :
3 - BUTIRAN PEGUAM / EJEN
3.1 - Butiran Peguam / Ejen Penjual (jika ada)
Nama :
FailRujukan :
AlamatSurat Menyurat :
Poskod :
NomborTelefon :
Email :
http://pinharta.hasil.org.my/new.php?act=new 2/13/2008
3.2 - Butiran Peguam / Ejen Pembeli
Default
Nama :
FailRujukan :
AlamatSurat Menyurat :
Poskod :
NomborTelefon :
Email :
Form PDS 15 (Online)
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C. BUTIR-BUTIR HARTANAH DAN HAKMILIKBUTIRAN HAKMILIK
Lampiran
Negeri : Sila Pilih
Daerah : Sila Pilih
Mukim/Bandar /Pekan :
Seksyen :
NomborLot/PT :
JenisHakmilik :
NomborHakmilik :
AlamatHartaTanah :
Poskod :
NomborPelanUkur :
RSS :
CP :
http://pinharta.hasil.org.my/new.php?act=new 2/13/2008
Tempoh Hak Sila PilihMilik :
Tempoh Pajakan(tahun) :
Tarikh Luput :
KegunaanTanah : Sila Pilih
Luas Tanah :
Unit Luas : Sila Pilih
SkimPerumahan :
KegunaanSemasa Tanah : Sila Pilih
JenisBangunan :
NomborBangunan/Blok :
Nombor Aras/Tingkat :
Nombor Petak/Unit :
Luas Petak/Unit :
Unit Luas : Sila Pilih
Jenis Tanaman : Sila Pilih
Umur (tahun) :
Jika Padi : Sila Pilih kali setahun
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Appendix 5B PDS 15 Pra 1998
(B orang Seksyen 5)
T aksiran (Pejabat Setem) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[ B orang ini hendaklah diisikan dalam empat salinan dan dihantar pada masa suratcara pindahmilik iaitu borang K T N 14A atau Surat I katan Penyerahan Hak dihantarkan untuk disetemkan. Menurut peruntukan di bawah Seksyen 36 A kta Setem bayaran R M10.00 kena bayar]
Deklarasi di bawah Seksyen 5, A kta Setem 1949 berhubung dengan Pindahmilik Harta T anah
A . PI H A K -PI H A K
Pemberi Pindahmilik atau Penjual Penerima Pindahmilik atau Penjual
Nama : Nama :
No. K /P. : No. K /P. :*W arganegara : *W arganegara :*Syarikat T empatan atau Syarikat A sing : *Syarikat T empatan atau Syarikat A sing : No. Pendaftaran Syarikat : - No. Pendaftaran Syarikat : -No. Fail C ukai Pendapatan : No. Fail C ukai Pendapatan :Diuruskan oleh Pejabat C awangan Diuruskan oleh Pejabat C awanganHasil Dalam Negeri di Hasil Dalam Negeri di
A lamat untuk Urusan : A lamat untuk Urusan :
No. T el : Fax : No. T el : Fax :
Sebutkan hubungan antara kedua pihak (misalnya adik-beradik atau syarikat induk / anak syarikat) :
Nama, alamat dan rujukan fail peguam : (jika ada) : Nama, alamat dan rujukan fail peguam : (jika ada) :
No. T el : Fax : No. T el : Fax :
Nama E jen Harta T anah : Nama E jen Harta T anah :No. T el/Fax : E .No.E No. T el/Fax : E .No.E
B . B UT I R -B UT I R PE M I NDA H A N M I L I K
(a) A dakah surat perjanjian jualbeli dibuat? * A da / * T idak Jika ada, nyatakan tarikh surat perjanjian disempurnakan - Dan lampirkan 2 salinan surat perjanjian tersebut.(b) T arikh suratcara pindahmilik disempurnakan -(c) B alasan yang dinyatakan : R inggit Malaysia :(d) B ahagian dipindahmilik (misalnya semua / setengah) : Semua [ ] Sebahagian ( . . . . . . . . . . . . . . . . . .bahagian)
C . B UT I R -B UT I R H A K M I L I K DA N H A R T A T A NA H Negeri Daerah Mukim / B andar No. Pelan Ukur No. L ot / PT Jenis dan No. Pekan / Seksyen Hakmilik / No. Hakmilik Strata
R SS C P
T empoh Hakmilik T arikh L uput L uas L ot : . . . . . . . Hektar A lamat Harta T anah(K ekal / Pajakan) : Pajakan : (. . . . . . . . . . . . . . . . . . . . . E kar)
Nama Sekim Perumahan No. B angunan/ No. T ingkat / A ras L uas Petak / Unit
J E NI S H A R T A T A NA H ( (*sila potong yang tidak berkenaan)I . a. T A NA H K OSONG Y a / T idak* b. L A I N- L A I N JE NI S T A NA H ...... . . . . . . . . . . . . . . . . . . . . . . . . . . .(sila nyatakan seperti perlombong, rekreasi dll.)
Form PDS 15 (Manual)
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I I . T A NA H PE R T A NI A N*
B il Jenis T anaman Umur B il Jenis T anaman Umur
a. Getah d. K elapa / K oko
b. K elapa Sawit e. Durian
c. Padi .... . . . . .kali setahun f. L ain-lain
I I . T A NA H DE NGA N B A NGUNA N
B il Jenis B angunan B il. T ingkat B il Jenis B angunan B il. T ingkat
a. R umah T eres B ertingkat f. R umah Pangsa / K ondo
b. R umah B erkembar g. R uang Pejabat
c. R umah Sesebuah h. R uang K ompleks B eli B elah
d. R umah K edai i. L ain-lain -
e. K ilang
A dakah K erajaan membuat pengambilan ke atas tanah ini? Jika ya, nyatakan tarikh dan keluasan yang telah diambil.T arikh : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L uas diambil : . . . . . . . . . . . . . . . . . . . . . . . . . hektar ( . . . . . . . . . . . . . . . . . . . . . . . . ekar)
Saya / K ami mengaku bahawa semua keterangan yang diberi di atas adalah benar dan betul.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T andatangan Pemberi Pindahmilik / Penjual T andatangan Pemberi Pindahmilik / Penjual*E jen. Jika ejen, sebutkan nama dan alamat *E jen. Jika ejen, sebutkan nama dan alamatE . No. : E .... . . . . . . . . . . . . . . No. K /P : ... . . . . . . . . . . . . . E . No. : E .... . . . . . . . . . . . . . . No. K /P : ... . . . . . . . . . . . . .T arikh : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T arikh : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E . UNT UK T I NDA K A N PE J A B A T DUT I SE T E M
Pengarah Penilaian.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T iga / E mpat salinan borang ini dikemukakan untuk tindakan tuan.Sesalinan surat perjanjian jualbeli *ada / * tidak disertakan.Sesalinan surat hakmilik *ada / * tidak disertakan.Nilaian yang dikehendaki ialah nilai pasaran bagi * tanah kosong / * tanah dengan bangunan / *unit strata / * tanah dengan tanaman pada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (tarikh surat perjanjian jualbeli disempurnakan) / . . . . . . . . . . . . . . . . . . . . . . . . . . . .(tarikh borang K T N)14A / Surat I katan Hak disempurnakan).
*Sila potong yang tidak berkenaan b.p T imbalan Pemungut Duti Setem Daerah : Pejabat Setem : T arikh :
F . UNT UK T I NDA K A N J A B A T A N PE NI L A I A N DA N PE R K H I DM A T A N H A R T A
T arikh : Nilai yang dinyatakan berjumlah R M . . . . . . . . . . . . . . . . . . . . . . . . .B il Fail : pada . . . . . . . . . . . . . . . . . . . . . . . . . . . dan . . . . . . . . . . . . . . . . . . . . . . . . . . . bagi Pada pendapat saya nilai pasaran harta harta tanah ini boleh diterima untuk maksud Duti T anah ini adalah seperti berikut : - Setem dibawah B utiran 32 (a) Jadual Pertama A kta Pada . . . . . . . . . . . . . . . . . . . . . . . . . . . ialah R M . . . . . . . . . . . . . . . . . . . . . . . . . . . Setem 1949 sahaja.Pada . . . . . . . . . . . . . . . . . . . . . . . . . . . ialah R M . . . . . . . . . . . . . . . . . . . . . . . . . . .
R I NGGI T MA L A Y SI A
T A R I K H JUT A R A T US R I B U PUL UH R I B U R I B U R A T US PUL UH SA SE N
.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(T andatangan, Nama dan C op)
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Appendix 6 L embaga Hasil Dalam Negeri M alaysia T elefon : 03-92848022 Unit Duti Setem 135/141 C awangan C heras Fax : 03-97752035 T ingkat 8-12. M enara PGR M NO.8 Jalan Pudu Ulu L aman W eb L HDNM : http://www.hasil.org.my C heras 56100 K uala L umpur W .P K uala L umpur
B il Surat T uan : Nombor L ot : Nombor Hakmilik : T etuan/T uan/Puan : Jenis Hakmilik : L awyer's A ddress B utir Hartanah :
Nombor A djudikasi : T arikh :
T uan,
NO T I S T A K SI R A N DUT I SE T E M PI NDA H M I L I K H A R T A NA H
Dengan segala hormatnya saya merujuk kepada permohonan tuan bertarikh 08/01/2008 di bawah Seksyen 36 A kta Setem 1949. A dalah dimaklumkan bahawa duti sebanyak R M11,400.00 dan denda R M 0.00 adalah kena dibayar ke atas suratcara ini mengikut perkiraan yang ditunjukkan dibawah(* ).
2. Sila j elask an duti ter sebut dalam tempoh 30 har i dar i tar ik h sur at ini. B ayar an boleh dibuat dengan C ek Peguam, K ir iman W ang atau B ank Dr af di atas nama T imbalan Pemungut Duti Setem. B ayar an ini hendak lah dik emuk ak an ber sama dengan bor ang K T N14A / 16F /161/1(B ) / Sur atcar a Ser ahan H ak di K aunter P indahmilik pej abat ini.
3. Harap ambil perhatian bahawa penalti dibawah Seksyen 47A A kta Setem 1949 boleh dikenakan sekiranya bayaran dibuat selepas tempoh tersebut.
4. Jika tuan tidak berpuas hati dengan taksiran tersebut, surat rayuan hendaklah dikemukakan dengan alasan yang munasabah serta buktinya dalam tempoh 30 hari dari tarikh notis ini.
Sekian, terima kasih.
' B E R K H I DM A T UNT UK NE G A R A 'notis ini adalah janaan komputer dan tidak perlu tandatangan
* Pengir aan Duti Y ang Dik enak an
B ah. A : P indahmilik H ar tanah (J ualan atau V oluntar y Disposition)
(a) B alasan (seperti yang dinyatakan dalam B orang K T N 14A ) R M 580,000.00
(b) Nilai pasaran (T arikh Perjanjian JualB eli Disetemkan) R M 580,000.00
Duti yang dik enak an yang dik ir a mengik ut K adar dibawah B utir an 32 (a)
(c) B erdasarkan kepada (a) atau (b) - mana lebih tinggi R M 580,000.00
(d) Duti yang sepatutnya dikenakan iaitu (c) R M 11,400.00
(e) T olak amaun duti yang diremitkan jika berkaitan R M 0.00
(f) Duti yang dikenakan R M 11,400.00
(g) **Penalti yang dikenakan R M 0.00
(h) Jumlah besar duti yang kena dibayar R M 11,400.00
Notice of Assessment [F r ont]
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[B ack ]
Salinan K epada Pembeli
T etuan/T uan/Puan : Name and Address of Purchaser
**Penalti
Sesuatu dokumen hendaklah disetemkan dalam tempoh 30 hari dari tarikh ianya disempurnakan sekiranya ianya disempurnakan dalam Malaysia atau dalam tempoh 30 hari selepas ia diterima dalam Malaysia sekiranya ia disempurnakan diluar Malaysia Sekiranya ia tidak disempurnakan dalam tempoh yang ditetapkan, penalti sebanyak :
(a) R M25.00 atau 5% daripada duti yang (b) R M50.00 atau 10% daripada duti yang (c) R M100.00 atau 20% daripada duti yangberkurangan, yang mana lebih tinggi, berkurangan, yang mana lebih tinggi, berkurangan, yang mana lebih tinggi, sekiranya ia disetemkan dalam tempoh 3 bulan sekiranya ia disetemkan dalam tempoh 3 bulan sekiranya ia disetemkan selepas 6 bulanselepas masa untuk penyeteman tetapi tidak lewat daripada 6 bulan selepas masa untuk penyeteman selepas masa untuk penyeteman
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Appendix 7(N.L .C. 34A -Pin 2/85)
K anun T anah Negar aB orang 16N
(Seksyen 278)
M E L E PA SK A N G A DA I A N
(Setem hendaklah dilekatkan - atau pembayaran cukai diperakui - dalam ruangan ini)
UNT UK K E GUNA A N PE JA B A T PE NDA FT A R A N
I ngatan pendaftaran dibuat dalam Dokumen/Dokumen-
dokumen Hakmilik Daftar yang dijadualkan di bawah ini Fail mengenai
mulai dari pukul………..pada…….…..haribulan ……………………………..
……………...… 20…..….. Jilid…………………….….
Folio……………………….
Perserahan No.
T .M Pendaftar/Pentadbir T anah……………………… ……………………………..
Negeri/Daerah ……………………………...…...…….
Saya, Nama B ank ( No Syar ik at.: ) sebuah syarikat yang ditubuhkan di Malaysia di bawah A kta Syarikat 1965 yang mempunyai alamat berdaftar di alamat berdaftar B ank dan mempunyai sebuah cawangan yang beralamat di A lamat cawangan bank
Pemegang gadaian dalam gadaian yang diperihalkan dalam jadual di bawah ini bagi * tanah/ bahagian yang tak dipecahkan atas tanah/pajakan/pajakan kecil yang diperihalkan sedemikian.
Dengan ini melepaskan daripada segala tangungan yang selanjutnya di bawah gadaian yang mengenai * kesemua *tanah/bahagian yang tak dipecahkan atas tanah/pajakan/pajakan kecil * mana-mana tanah/bahagian yang tak dipecahkan atas tanah/pajakan-pajakan kecil yang bertanda “ Dilepaskan” dalam ruangan 6 dalam Jadual itu.
Surat K uasa W akil No : Nama B ank ( No Syarikat.: )
Perserahan No : oleh wakilnya : -
Jilid No :
Folio No :
T arikh :
……………………………………...…...…….
T andatangan (atau lain-lain cara penyempurnaan)
Oleh atau bagi pihak pemegang gadaian
Discharge of Charge
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2Saya, Nama Peguam Peguambela dan Peguamcara di Mahkamah T inggi Malaya yang
beramal di K UA L A L UMPUR dengan ini mengaku bahawa * tandatangan / cap ibu jari
yang di atas itu telah * ditulis / dicapkan di hadapan saya pada ………………… haribulan
…………………, 20 ……………… dan adalah * tandatangan / cap ibu jari yang benar bagi
wakil bagi Nama B ank ( No Syar ik at.: )
yang telah mengaku kepada saya
(i) bahawa dia / mereka adalah cukup umur
(ii) bahawa dia / mereka adalah / bukan warganegara Malaysia
(iii) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan
hatinya sendiri; dan
(iv) bahawa dia / mereka faham akan kandungan serta natijahnya.
Disaksikan dengan tandatangan saya pada ………………haribulan …………, 20…………
………………
T andatangan
Di sinimasukkannama penuhdan kelayakanorang yangmenyaksikan
Di sini masukkan nama orang yang menyempurnakan
*
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3
JA DUA L T A NA H *DA N K E PE NT INGA N
*B andar/ No. *L ot/ Jenis dan No. B ahagian tanah No. B erdaftar No. B erdaftarPekan Petak/P.T Hakmilik (Jika ada) *pajakan/pajakan GadaianMukim kecil (jika ada) (jika ada)
(B orang ini diterjemahkan oleh Peguam Negara, Malaysia, menurut Pemberitahu Undangan No. 12 tahun 1964 A .G.3309 S.F. 1; P.T .T M. 5/65(4))___________L --J.P.N., K .L
*Potong sebagaimana yang sesuai
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Appendix 8(N.L .C. 27A -Pin 2/85
K anun T anah Negar aB orang 16A
(Seksyen 242)
G A DA I A N
(Setem hendaklah dilekatkan - atau pembayaran cukai diperakui - dalam ruangan ini)
UNT UK K E GUNA A N PE JA B A T PE NDA FT A R A N
I ngatan pendaftaran dibuat dalam Dokumen/Dokumen-
dokumen Hakmilik Daftar yang dijadualkan di bawah ini Fail mengenai
mulai dari pukul………..pada…….…..haribulan ……………………………..
……………...… 20…..….. Jilid…………………….….
Folio……………………….
Perserahan No.
T .M Pendaftar/Pentadbir T anah……………………… ……………………………..
Negeri/Daerah ……………………………...…...…….
Saya, Nama Peminj am ( No K /P.: ) adalah warganegara Malaysia yang beralamat
di A lamat Peminjam
* tuanpunya tanah/bahagian yang tak dipecahkan atas tanah yang diperihalkan dalam Jadual di
bawah ini:
* penerima pajak/penerima pajak kecil dalam * pajakan/pajakan kecil yang diperihalkan dalam
jadual di bawah ini bagi tanah yang tersebut itu;
B agi mak sud menj amin:
* (a) pembayaran balik pinjaman sebanyak R M……………. ringgit yang dengan ini saya
mengakui telah, terima kepada pemegang gadaian yang tersebut namanya di bawah ini,
berserta faedah;
* (b) pembayaran jumlah wang sebanyak R M……………ringgit, kepada pemegang gadaian yang
tersebut namanya dibawah ini, berserta faedah, dan sebagai alasan-
kepada Nama B ank (No. Syar ik at: ) telah memberi kemudahan Jenis
Pembiayaan/kemudahan kepada Nama Peminj am ( No K /P.: )
* (c) pembayaran kepada pemegang gadaian yang tersebut namanya di bawah ini, berserta faedah,
akan wang yang dari semasa ke semasa kena dibayar kepadanya daripada *akaun semasa
saya/akaun yang berikut yang di simpan di antara kami;
Charge
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2Dengan ini menggadaikan *tanah/bahagian yang tak dipecahkan atas tanah/pajakan /pajakan
kecil tersebut untuk membayar kepadanya jumlah wang yang tersebut itu berserta faedah
atasnya mengikut peruntukan-peruntukan yang dilampirkan bersama ini.
B ertarikh pada
………………………………… ………………………………
T andatangan T andatangan
(atau lain-lain cara penyempurnaan) (atau lain-lain cara penyempurnaan)
oleh atau bagi pihak penggadai oleh atau bagi pihak penggadai
Nama Peminj am ( No K /P.: ) Nama Peminj am ( No K /P.: )
Saya, Nama Peguam Peguambela dan Peguamcara di M ahkamah T inggi M alaya yang
beramal di K UA L A L UM PUR dengan ini mengaku bahawa * tandatangan / cap ibu jari
yang di atas itu telah * ditulis / dicapkan di hadapan saya pada ………………… haribulan
…………………, 20 ……………… dan adalah * tandatangan / cap ibu jari yang benar bagi
Nama Peminj am ( No K /P.: )
yang telah mengaku kepada saya
yang telah mengaku kepada saya
(i) bahawa dia / mereka adalah cukup umur
(ii) bahawa dia / mereka adalah / bukan warganegara Malaysia
(iii) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan
hatinya sendiri; dan
(iv) bahawa dia / mereka faham akan kandungan serta natijahnya.
Disaksikan dengan tandatangan saya pada ………………haribulan …………, 20…………
………………
T andatangan
Di sinimasukkannama penuhdan kelayakanorang yangmenyaksikan
Di sini masukkan nama orang yang menyempurnakan
*
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3K ami, Nama B ank (No. Syar ik at : ) adalah sebuah syarikat yang ditubuhkan di
Malaysia di bawah A kta Syarikat 1965 dan mempunyai alamat berdaftar di (A lamat
B erdaftar B ank) dan sebuah cawangan yang beralamat di ( A lamat C awangan B ank )
menerima gadaian ini,
Surat K uasa W akil No : Nama B ank (No. Syarikat : )
Perserahan No : oleh wakilnya : -
Jilid No :
Folio No :
T arikh :
………………………………
T andatangan
(atau lain-lain cara penyempurnaan)
oleh atau bagi pihak penggadai
Saya, Nama Peguam Peguambela dan Peguamcara di Mahkamah T inggi Malaya yang
beramal di K UA L A L UMPUR dengan ini mengaku bahawa * tandatangan / cap ibu jari
yang di atas itu telah * ditulis / dicapkan di hadapan saya pada
dan adalah * tandatangan / cap ibu jari yang benar bagi
………………………………………………………………………………………………
wakil bagi Nama B ank (No. Syar ik at : ) yang telah mengaku kepada saya
(i) bahawa dia / mereka adalah cukup umur
(ii) bahawa dia / mereka adalah / bukan warganegara Malaysia
(iii) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan
hatinya sendiri; dan
(iv) bahawa dia / mereka faham akan kandungan serta natijahnya.
Disaksikan dengan tandatangan saya pada ………………haribulan …………, 20…………
………………
T andatangan
Di sinimasukkannama penuhdan kelayakanorang yangmenyaksikan
Di sini masukkan nama orang yang menyempurnakan
*
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4
J ika alamat orang yang berhak di bawah suratcara ini ialah di luar Persekutuan maka suatu alamat di dalam Persekutuan untuk penyampaian notis-notis hendaklah ditambah dalam ruangan ini.
……………………………………………………………………………………………………………….
……………………………………………………………………………………………………………….
JA DUA L T A NA H *DA N K E PE NT INGA N
*B andar/ No. *L ot/ Jenis dan No. B ahagian tanah No. B erdaftar No. B erdaftarPekan Petak/P.T Hakmilik (Jika ada) *pajakan/pajakan GadaianMukim kecil (jika ada) (jika ada)
L A MPIR A N(………………………………………………………………………………………………………….)
( Peruntukan-peruntukan mengenai pembayaran, kadar faedah, dsb )
*Potong sebagaimana yang sesuai
(B orang ini diterjemahkan oleh Peguam Negara, Malaysia, menurut Pemberitahu Undangan No. 12 tahun 1964 A .G. 3309 S.F. 1;P.T .T M. 5/65(4))___________
L J.P.N., K .L
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Appendix 9 DHK K
K anun T anah Negar aB orang 19G
(Seksyen 325)
NOT I S UNT UK M E NA R I K B A L I K K A V E A T PE R SE NDI R I A N
K epada :Pendaftar H ak milik W ilayah Per sek utuanK uala L umpur
1. Saya/K ami, Nama B ank (No. Syar ik at: ) , mempunyai alamat berdaftar di A lamat B erdaftar B ank dan sebuah cawangan yang beralamat di A lamat C awangan B ank iaitu orang/badan/wakil sendirian bagi orang yang telah memasukkan K aveat Persendirian:
No. S iri : No. Ji l id : No. F olio : B ertarikh :
T erhadap * tanah/kepentingan yang dinyatakan dalam jadual di bawah ini dengan ini memberi notis bahawa saya/kami ingin menarik balik kaveat tersebut di bawah Seksyen 325 K anun T anah Negara.
2. Sebagaimana yang dikehendaki oleh Seksyen 323 K anun T anah Negara, maka saya/kami kemukakan bayaran yang ditetapkan sebanyak R M
B ertarikh pada
Surat K uasa W akil Nama B ank (No. Syarikat: )No. Perserahan : Oleh W akilnya, Ji l id : F olio : T arikh :
…………………………………………. T andatangan (atau lain-lain penyempurnaan) Oleh atau bagi pihak pemohon
Withdrawal of Private Caveat
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Saya, Nama Peguam Peguambela dan Peguamcara di Mahkamah T inggi Malaya yang
beramal di K UA L A L UM PUR dengan ini mengaku bahawa * tandatangan / cap ibu jari
yang di atas itu telah * ditulis / dicapkan di hadapan saya pada ………………… haribulan
…………………, 20 ……………… dan adalah * tandatangan / cap ibu jari yang benar bagi
sebagai wakil bagi Nama B ank ( No Syar ik at.: ) yang telah mengaku kepada saya
(i) bahawa dia / mereka adalah cukup umur
(ii) bahawa dia / mereka adalah / bukan warganegara Malaysia
(iii) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan
hatinya sendiri; dan
(iv) bahawa dia / mereka faham akan kandungan serta natijahnya.
Disaksikan dengan tandatangan saya pada ………………haribulan …………, 20…………
………………
T andatangan
JA DUA L
J ika alamat orang yang berhak di bawah suratcara ini ialah di luar Persekutuan maka suatu alamat di dalam Persekutuan untuk penyampaian notis-notis hendaklah ditambah dalam ruangan ini.
……………………………………………………………………………………………………………….
……………………………………………………………………………………………………………….
JA DUA L T A NA H * DA N K E PE NT INGA N
*B andar/ No. *L ot/ Jenis dan No. B ahagian tanah No. B erdaftar No. B erdaftarPekan Petak/P.T Hakmilik (Jika ada) *pajakan/pajakan GadaianMukim kecil (jika ada) (jika ada)
(1) (2) (3) (4) (5) (6)
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Appendix 10 Cost of Registering Properties (Registration Fees)
1. F lat R ate
I tem State L and V alue R egistr ation F ees
1. Putrajaya Flat rate R M100.00
2. T erengganu (i) L and Office T itle Flat rate R M40.00 (ii) R egistrar T itle Flat rate R M50.00 additional charge for the next T itle
3 W P K . L umpur Flat rate R M100.00
4 Melaka Flat rate 0.1% of the land value(min R M50)
5. Perlis Flat rate R M50.00
2. A ccor ding to the L and V alue
I tem State L and V alue R egistr ation F ees
1. K edah (i) R M25,000.00 and below R M30.00 (ii) More than R M25,000.00 - R M50,000.00 R M75.00
(iii) More than R M50,000.00 - R M100,000.00 R M150.00
(iv) More than R M100,000.00 - R M300,000.00 R M300.00
(v) More than R M300,000.00 - R M400,000.00 R M600.00
(vi) More than R M400,000.00 - R M500,000.00 R M750.00
(vii) More than R M500,000.00 - R M600,000.00 R M900.00
(viii)More than R M600,000.00 - R M700,000.00 R M1,050.00
(ix) More than R M700,000.00 - R M800,000.00 R M1,200.00 (x) More than R M800,000 - R M900,000.00 R M1,350.00
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I tem State L and V alue R egistr ation F ees (xi) More than R M 900,00 - R M 1,000,000.00 R M 1,500.00 (xii) More than R M1,000,000.00 and above. 0.5 %
2. Negeri Sembilan (i) R M25,000.00 and below R M25.00
(ii) More than R M25,001.00 - R M50,000.00 R M50.00
(iii) More than R M50,001.00 - R M75,000.00 R M75.00
(iv) More than R M75,001.00 - R M100,000.00 R M100.00
(v) More than R M100,001.00 - R M150,000.00 R M150.00
(vi) More than R M150,001.00 - R M200,000.00 R M200.00
(vii) More than R M200,001.00 - R M250,000.00 R M250.00
(viii)More than R M250,001.00 - R M500,000.00 1.5%
(ix) More than R M500,001.00 - R M1,000,000.00 0.2%
(x) More than R M1,000,000.00 and above 0.25%
3. Pahang (i) R M25,000.00 and below R M25.00 (ii) More than R M25,000.00 - R M50,000.00 R M50.00
(iii) More than R M50,000.00 - R M100,000.00 R M100.00
(iv) More than R M100,000.00 - R M250,000.00 R M250.00
(v) More than R M250,000.00 - R M500,000.00 R M500.00 (vi) More than R M550.00 R M500,000 and above *additional R M50.00 for every additional value R M50,000
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I tem State L and V alue R egistr ation F ees
4. Selangor (i) R M50,000.00 and below R M50.00 (ii) More than R M50,001.00 - R M200,000.00 R M100.00
(iii) More than R M200,001.00 - R M500,000.00 R M200.00
(iv) More than R M500,001.00 - R M1,000,000.00 R M300.00
(v) More than R M1,000,000.00 and above R M500.00
5. Johor (i) R M25,000.00 and below R M50.00
(ii) More than R M25,001.00 - R M50,000.00 R M80.00 (iii) More than R M50,001.00 - R M100,000.00 R M150.00
(iv) More than R M100,001.00 - R M200,000.00 R M300.00
(v) More than R M200,001.00 - R M300,000.00 R M600.00
(vi) More than R M300,001.00 - R M400,000.00 R M1500.00
(vii) More than R M400,001.00 - R M500,000.00 R M2000.00
(viii)More than R M2000.00 and R M500,000.00 and above additional R M100.00 for every additional 50,000 or half of it.
6. Perak (i) R M30,000.00 and below R M50.00
(ii) More than R M30,001.00 - R M50,000.00 R M80.00
(iii) More than R M50,001.00 - R M100,000.00 R M150.00 (iv) More than R M100,001.00 - R M150,000.00 R M250.00
(v) More than R M150,001.00 - R M200,000.00 R M300.00
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I tem State L and V alue R egistr ation F ees (vi) More than R M200,001.00 - R M250,000.00 R M350.00
(vii) More than R M250,001.00 - R M300,000.00 R M400.00
(viii)More than R M300,001.00 - R M500,000.00 0.15%
(ix) More than R M500,001.00 and above 0.20%
7. Pulau Pinang (i) R M25,000.00 and below R M50.00
(ii) More than R M25,001.00 - R M50,000.00 R M75.00
(iii) More than R M50,001.00 - R M100,000.00 R M125.00
(iv) More than R M100,001.00 - R M200,000.00 R M250.00
(v) More than R M200,001.00 - R M300,000.00 R M375.00 (vi) More than R M300,001.00 - R M400,000.00 R M500.00
(vii) More than R M400,001.00 - R M500,000.00 R M625.00 (viii) More than R M500,001.00 - R M600,000.00 R M750.00
(ix) More than R M600,001.00 - R M700,000.00 R M875.00
(x) More than R M700,001.00 - R M800,000.00 R M1000.00
(xi) More than R M800,001.00 - R M900,000.00 R M1125.00
(xii) More than R M900,001.00 - R M1,000,000.00 R M1250.00
(xiii) More than R M1250.00 for the first R M1,000,000.00 and above R M1,000,00.00 and additional 0.5% of the land value which exceeds R M1 million tabulated to the nearest R M
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I tem State L and V alue R egistr ation F ees
8. K elantan (i) R M10,000.00 and below R M50.00
(ii) More than R M10,001.00 - R M50,000.00 R M120.00
(iii) More than R M50,001.00 - R M100,000.00 R M140.00
(iv) More than R M100,001.00 - R M200,000.00 R M160.00
(v) More than R M200,001.00 - R M300,000.00 R M260.00 (vi) More than R M300,001.00 - R M400,000.00 R M360.00
(vii) More than R M400,001.00 - R M500,000.00 R M460.00
(viii)More than R M500,001.00 - R M600,000.00 R M560.00
(ix) More than R M600,001.00 - R M700,000.00 R M660.00
(x) More than R M700,001.00 - R M800,000.00 R M760.00
(xi) More than R M800,001.00 - R M900,000.00 R M860.00
(xii) More than R M900,001.00 - R M1,000,000.00 R M1060.00 (xiii)More than 0.25% of the value or R M1,000,000.00 and above which is higher
Source : Director General of Department of Land and Mines
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Wilayah Persekutuan Kuala LumpurPerlisPulau PinangKedahPerakSelangorNegeri SembilanMelakaJohorPahangTerengganuKelantan
<30<2-10<30<30<30<30<21<7<14 <28<14<7
123456789
101112
Item States Duration (Days)
Source : Director General of Department of Land and Mines
Appendix 11 Time Frame for Issuance of IDT
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We would like to extend our heartiest gratitude to the following Focus Group - Registering Property members from the following organisations who have made the production of this Guidebook a success.
Bar Council of Malaysia
Bank Negara Malaysia
Department of Director General of Land and Mines Federal
Federation of Malaysian Manufacturers
Inland Revenue Board of Malaysia
Malayan Banking Berhad
Malaysia Productivity Corporation
Master Builders Association of Malaysia
Ministry of Natural Resources and Environment
Real Estate and Housing Developers' Association Malaysia
The Association of Banks in Malaysia
The Associated Chinese Chambers of Commerce and Industry of Malaysia
Valuation and Property Management Department, City Hall of Kuala Lumpur
Valuation and Property Services Department, Ministry of Finance Malaysia
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ACKNOWLEDGEMENT
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KUALA LUMPUR Department of Land and Mines Wilayah Persekutuan,Lower Ground - 4, Rumah Persekutuan,Jalan Sultan Hishamuddin,50678 Kuala Lumpur. www.ptgwp.gov.my T 603-26932003 F 603-26932324 SELANGOR Department of Land and Mines Selangor,4th Floor, Bgn. Sultan Salahuddin Abdul Aziz Shah,40576 Shah Alam, Selangor. http://ptg.selangor.gov.my T 603-55447417 F 603-55102658
NEGERI SEMBILAN Department of Land and Mines Negeri Sembilan,Lower Ground, Wisma Persekutuan Building,Jalan Dato' Abdul Kadir,70000 Seremban, Negeri Sembilan. T 606-7613939 F 606-7642297
MELAKA Department of Land and Mines Melaka,Level 2, Wisma Negeri Building,Jalan Wisma Negeri, Kompleks MITC,75450 Ayer Keroh, Melaka. T 606-2921298 F 606-2821917
PERLISDepartment of Land and Mines Perlis, Jalan Penjara, 01000 Kangar, Perlis. www.ptgps.gov.my T 604-9762664 F 604-9763773
KEDAHDepartment of Land and Mines Kedah,Wisma Negeri, 05576 Alor Setar, Kedah. T 604-7322644 F 604-7322432
Department of Land and Mines :: www.ptgwp.gov.myPlease refer to the website for further contact addresses
CONTACTS
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PULAU PINANGDepartment of Land and Mines Pulau Pinang,21-22 Floor, KOMTAR Building,10000 Jalan Penang, Pulau Pinang. http://ptg.penang.gov.my T 604-6505200 F 604-2619588
PERAK Department of Land and Mines Perak, Jalan Panglima Bukit Gantang Wahab,30000 Ipoh, Perak. T 605-2419312 F 605-2434451
PAHANG Department of Land and Mines Pahang,2nd and 3rd Floor, Tun Razak Complex,Bandar Indera Mahkota,25990 Kuantan, Pahang. http://ptg.pahang.gov.my T 609-5722140 F 609-5733820
JOHORDepartment of Land and Mines Johor,Level 4-5, Sultan Ibrahim Building,Jalan Bukit Timbalan,80000 Johor Bahru, Johor. T 607-2243366 F 607-2238464
KELANTANDepartment of Land and Mines Kelantan,Block 3, Lower Ground Kota Darul Naim,Jalan Kuala Krai,15576 Kota Bharu, Kelantan. T 609-7487898 F 609-7474292
TERENGGANUDepartment of Land and Mines Terengganu, Unit 27.05 Kuala Terengganu Business Centre,Jalan Sultan Mohamad,21100 Kuala Terengganu, Terengganu. T 609-6223099 F 609-6241791
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KUALA LUMPURJPPH Kuala Lumpur,First Floor, Sentral 1,Jalan Travers, Kuala Lumpur Sentral,50470 Kuala Lumpur. www.jpph.gov.my T 603-22721797 F 603-22721795 SELANGOR JPPH Negeri Selangor,3rd and 4th Floor, Peransang Plaza,Jalan Persiaran Perbandaran,40000 Shah Alam, Selangor. T 603-55194823 T 603-55194824 F 603-55107397
NEGERI SEMBILAN JPPH Negeri Sembilan,9th Floor, Yayasan Negeri Building,Jalan Yam Tuan,70000 Seremban, Negeri Sembilan T 606-7638600 T 606-7638602 F 606-7639306
MELAKA JPPH Melaka,Lower Ground and 10, MITC Tower, Jalan Konvesyen,75450 Ayer Keroh, Melaka. T 606-2328102 T 606-2328104 F 606-2328202
PERLISJPPH Negeri Perlis, Mezzanine Floor, Federal Building, Persiaran Jubli Emas, 01000 Kangar, Perlis. T 604-9762978 T 604-97622977 F 604-9761010
KEDAHJPPH Negeri Kedah,Level 5, Zakat Tower, Jalan Teluk Wanjah, 05200 Alor Setar, Kedah. T 604-7333339 T 604-7333341 F 604-7319282
Valuation and Property Services Department :: www.jpph.gov.my Please refer to the website for further contact addressesJabatan Penilaian dan Perkhidmatan Harta (JPPH)
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PULAU PINANGJPPH Pulau Pinang,41 Floor, KOMTAR Building,10593 Pulau Pinang. T 604-2612607 T 604-2612576 F 604-2615990
PERAK JPPH Negeri Perak, 8th Floor, Sri Kinta Building, Jalan Sultan Idris Shah,30593 Ipoh, Perak. T 605-2414577 T 605-2414658 F 605-2544310
PAHANG JPPH Negeri Pahang,8th Floor, Wisma Persekutuan,Jalan Gambut,25000 Kuantan, Pahang. T 609-5161709 T 609-5164888 F 609- 5133364
JOHORJPPH Negeri Johor,Level 8, Professional Centre,Jalan Dato' Syed Mohd Mufti,80000 Johor Bahru, Johor. T 607-2239933 T 607-2239934 F 607-2234266
KELANTANJPPH Negeri Kelantan,Level 4, Wisma Persekutuan,Jalan Bayam,15592 Kota Bharu, Kelantan. T 609-7481600 T 609-7481670 F 609-7441500
TERENGGANUJPPH Negeri Terengganu,10th Floor, Wisma Persekutuan,Jalan Sultan Ismail,20200 Kuala Terengganu, Terengganu. T 609-6221266 T 609-6221305 F 609-6220721
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KUALA LUMPURStamp Duty DivisionInland Revenue Board of MalaysiaLevel UG, 8, 9, 10, 11, 20 & 21Wisma KWSG, Jalan Kg. Attap 50460 Kuala Lumpur. www.hasil.org.my T 603-22633600 F 603-22736675 SELANGOR Stamp Duty Office Inland Revenue Board of Malaysia9-13 Floor, Perangsang Plaza, Persiaran Perbandaran,40000 Shah Alam, Selangor. T 603-55103202 F 603-55103500
NEGERI SEMBILAN Stamp Duty OfficeInland Revenue Board of MalaysiaSeremban Branch Wisma Hasil, Lot 461 - 465, Jalan Tuanku Munawir, 70000 Seremban, Negeri Sembilan. T 606-7665000 F 606-7625339
MELAKA Stamp Duty Office Inland Revenue Board of MalaysiaMalacca BranchLevel 2, Melaka Mall Complex,Lebuh Ayer Keroh, Hang Tuah Jaya,75990 Melaka. T 606-2858888 F 606-2327729
Stamp Duty Office :: www.hasil.org.myPlease refer to the website for further contact addresses
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PERLISStamp Duty OfficeInland Revenue Board of MalaysiaKangar Branch3rd Floor, KWSP Building, Jalan Bukit Lagi, P.O. Box 47, 01000 Kangar, Perlis. T 604-9764811 F 604-9765798
KEDAHStamp Duty OfficeInland Revenue Board of MalaysiaLower Ground, Level 6-9, Zakat Tower,Jalan Telok Wanjah,05200 Alor Setar, Kedah. T 604-7400100 F 604-7304195
PULAU PINANGStamp Duty DivisionInland Revenue Board of Malaysia3rd - 11th Floor, T 604-2612255Dewan Perniagaan Melayu Building, T 604-2612544Lebuh Pantai, P.O. Box 660, T 604-261242210910 Pulau Pinang. T 604-2612366 T 604-2612633 F 604-2641548
PERAKStamp Duty OfficeInland Revenue Board of MalaysiaNo. 128, Wisma Hasil,Jalan Tambun, P.O. Box 250, 30906 Ipoh, Perak. T 605-5475522 (20 Lines) F 605-5465471
PAHANGStamp Duty OfficeInland Revenue Board of MalaysiaKuantan Branch T 609-51327824th - 7th Floor, Kuantan Centre Point Building, T 609-5133669Jalan Haji Abdul Rahman, T 609-516217825600 Kuantan, Pahang. T 609-5162184 T 609-5162185 F 609-5142067
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JOHORStamp Duty Office Inland Revenue Board of Malaysia 1st - 8th Floor, Hasil Building, No. 1, Jalan Padi Emas 1, Bandar Baru Uda, 81200 Johor Bahru, Johor. T 607-2350511 T 607- 2350512 F 607-2325605 KELANTANStamp Duty OfficeInland Revenue Board of MalaysiaKota Bharu Branch Wisma Hasil, Jalan Sultanah Zainab, 15600 Kota Bharu, Kelantan. T 609-7482103 F 609-7487131
TERENGGANU Stamp Duty DivisionInland Revenue Board of MalaysiaKuala Terengganu Branch 8th Floor, Wisma PERMINT, Jalan Sultan Ismail, P.O. Box 65,20916 Kuala Terengganu, Terengganu. T 609-6203220 F 609-6227829
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Notes