{"id":40269,"date":"2025-12-20T12:32:13","date_gmt":"2025-12-20T04:32:13","guid":{"rendered":"https:\/\/hteknologi.com\/blog\/?p=40269"},"modified":"2025-12-20T12:32:13","modified_gmt":"2025-12-20T04:32:13","slug":"sistem-stamps-stsds-lhdn-1-jan-2026","status":"publish","type":"post","link":"https:\/\/hteknologi.com\/blog\/sistem-stamps-stsds-lhdn-1-jan-2026\/","title":{"rendered":"Sistem Taksir Sendiri Duti Setem (STSDS) LHDN akan bermula 1 Januari 2026"},"content":{"rendered":"

Lembaga Hasil Dalam Negeri Malaysia (LHDNM) bakal melaksanakan transformasi utama dalam pengurusan duti setem negara melalui pengenalan Sistem Taksir Sendiri Duti Setem (STSDS) yang akan berkuat kuasa sepenuhnya bermula 1 Januari 2026.<\/p>\n

Langkah ini menandakan peralihan wajib kepada model “digital-first”, di mana pembayar cukai perlu mentaksir dan membayar duti setem secara dalam talian melalui portal rasmi MyTax.<\/p>\n

Transformasi Digital Menyeluruh<\/strong><\/h2>\n

Pelaksanaan STSDS ini menggantikan sistem terdahulu dan memerlukan semua urusan penyeteman dilakukan menerusi modul e-Duti Setem di portal MyTax.<\/p>\n

Selaras dengan perubahan ini, portal Stamp Assessment and Payment System (STAMPS) yang sedia ada akan ditamatkan perkhidmatannya selepas 31 Disember 2025.<\/p>\n

Menurut LHDNM, inisiatif ini merupakan sebahagian daripada reformasi untuk meningkatkan kecekapan pentadbiran cukai serta menggalakkan pematuhan sukarela dalam kalangan pembayar cukai dan ejen.\u200b<\/p>\n

Pelaksanaan Secara Berfasa<\/strong><\/h2>\n

Peralihan kepada sistem penaksiran kendiri ini akan dilaksanakan secara berperingkat bagi memastikan kelancaran operasi.\u200b<\/p>\n\n\n\n\n\n\n
Fasa<\/strong><\/td>\nTarikh Pelaksanaan<\/strong><\/td>\nJenis Suratcara<\/strong><\/td>\n<\/tr>\n
Fasa 1<\/td>\n01 Januari 2026<\/td>\nSewa \/ Pajakan, Sekuriti \u00a0dan Penyeteman Am<\/td>\n<\/tr>\n
Fasa 2<\/td>\n01 Januari 2027<\/td>\nPindah Milik Harta Tanah (tidak melibatkan nilaian JPPH)<\/td>\n<\/tr>\n
Fasa 3<\/td>\n01 Januari 2028<\/td>\nSelain daripada kategori suratcara dalam Fasa 1 dan 2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Selain itu, LHDNM turut menegaskan bahawa bermula tarikh yang sama, semua kontrak pekerjaan wajib disetemkan dengan kadar duti tetap sebanyak RM10 bagi setiap kontrak. Majikan diingatkan untuk mematuhi peraturan ini bagi mengelakkan penalti lewat penyeteman.<\/p>\n

Persediaan Pembayar Cukai<\/strong><\/h2>\n

Bagi memastikan urusan tidak tergendala, pengguna sistem STAMPS sedia ada dinasihatkan untuk mengaktifkan ID MyTax mereka dengan segera sebelum tarikh kuat kuasa.<\/p>\n

Di bawah sistem baharu ini, pembayar duti bertanggungjawab sepenuhnya untuk memastikan ketepatan pengiraan dan pembayaran duti setem mengikut undang-undang yang ditetapkan.<\/p>\n

Maklumat lanjut, layari portal rasmi LHDN<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Lembaga Hasil Dalam Negeri Malaysia (LHDNM) bakal melaksanakan transformasi utama dalam pengurusan duti setem negara melalui pengenalan Sistem Taksir Sendiri Duti Setem (STSDS) yang akan berkuat kuasa sepenuhnya bermula 1 Januari 2026. Langkah ini menandakan peralihan wajib kepada model “digital-first”, di mana pembayar cukai perlu mentaksir dan membayar duti setem secara dalam talian melalui portal […]<\/p>\n","protected":false},"author":3,"featured_media":40270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"tdm_status":"","tdm_grid_status":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"fifu_image_url":"","fifu_image_alt":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[9511],"tags":[9931,7757,9837],"class_list":["post-40269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-govtech","tag-kementerian-kewangan","tag-lhdn","tag-mytax"],"yoast_head":"\nSistem 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