Courses @ UNIRAZAK

The course will start with the introduction of the principles and concepts in imposing stamp duties under the Stamp Act. Stamp duty is seen as duty on instruments and not transactions. The items under the First Schedule of the Stamp Act are considered in considerable detail. The course will cover
Conveyance of sales, partnership agreements, stamp duty exemption and the timing of stamping.

• Describe the peculiar principles of the imposition of stamp duties.
• Examine how stamp duties are imposed on various instruments and not transactions.
• Illustrate the stamp duty liability on specific instruments.