The guidelines issued by the MIRB (only available in Malay language) refer to the following request for tax relief on stamps: residences must be rented under a legal tenancy agreement between the landlord and the tenant. The tenancy agreement between the landlord and the tenant, which has been executed and stamped, will come into effect on January 1, 2018 or later. Stamp duty exemption for lending or financing agreements implemented from 27 February 2020 to 31 December 2020 for the financing mechanism for small and medium-sized enterprises (SMEs) approved by Negara Bank Malaysia, namely the aid mechanism for aid organisations, the mechanism for all economic sectors, the mechanism for the automation and digitisation of SMEs , the agri-financial mechanism and the micro-enterprise scheme. Stamp duty on all instruments of an asset lease between a client and a financier between a client and a financier, which are carried out in accordance with Syariah`s principles for the rescheduling or restructuring of an existing Islamic financing facility, is paid up to the amount of tax payable on the balance of the existing Islamic financing facility. , as long as the instrument of the existing Islamic financing facility has been duly labelled. Instruments exported to Malaysia and subject to customs duties must be stamped within 30 days of the execution date. If the instruments are performed outside Malaysia, they must be stamped within 30 days of their first reception in Malaysia. These two guidelines explain the application procedures by setting regulatory conditions for authorization, the requirement to provide documents and the circumstances that could lead to the withdrawal of the stamp duty order granted. A copy of the legal declaration to be provided for the application of the aforementioned stamp duty reduction is also attached in the respective guidelines. The stamp order (remission) 2019 has been released and reissued. It provides a stamp duty of RM5,000 executed on the transfer instrument for the purchase of first residential property over RM300,000, but no more than RM500,000.