WRITINGS (05)

RMCD's Service Tax Policy No 3/2026, issued on 24 June 2026, exempts Joint Management Bodies and Management Corporations from charging service tax on maintenance charges and sinking fund contributions for non-residential premises, effective 1 July 2026. This article explains what the exemption covers, what it does not cover, and what both property owners and JMB/MC committees need to do now.

Vacant possession day is not just key collection. It is the moment the developer discharges a statutory obligation — and the moment most property disputes begin. This article explains what the developer must deliver, how to inspect the property, and your right to liquidated ascertained damages if the handover is late.

Most Malaysian businesses that appoint a data protection officer treat it as a checkbox exercise. This article cuts through the legal theory and addresses what the business owner is actually deciding: whether you need one, what internal versus outsourced really means in practice, and why a nominal appointment is often worse than no appointment at all.

Transferring property to a spouse or family member in Malaysia attracts different stamp duty treatment from an ordinary sale. This article sets out the policy rationale behind the exemption, the eligible relationships, the conditions that apply, and what the process involves.

Stamp duty is one of the largest upfront costs in a Malaysian property purchase. This guide sets out the current rates, how the calculation works, what exemptions are available to first-time buyers, and exactly who pays what, and when.