guidebook registering property

7/28/2019 Guidebook Registering Property

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PEMUDAHPasukan Petugas Khas Pemudahcara PerniagaanThe Special Taskforce to Facilitate Business

PEMUDAH SECRETARIAT10th Floor, Block 10

Government Offices Complex

Jalan Duta 50622

Kuala Lumpur

Tel : +603 6203 5312 / 4766

Fax: +603 6201 2339

www.pemudah.gov.my

PEMUDAHPasukan Petugas Khas Pemudahcara PerniagaanThe Special Taskforce to Facilitate Business

GUIDEBOOKON

REGISTERING PROPERTY

[FREEHOLD] IN MALAYSIA


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Published by

PEMUDAHPasukan Petugas Khas Pemudahcara Perniagaan

The Special Taskforce to Facilitate Business

PEMUDAH SECRETARIAT

10th Floor, Block 10

Government Offices Complex

Jalan Duta

50622 Kuala Lumpur

Tel : +603 6203 5312 / 4766

Fax : +603 6201 2339

www.pemudah.gov.my

@Copyright 2008, PEMUDAH

All 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.

Date

20 June 2008

First Edition

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Table of

CONTENTS

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 TitleAppendix 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 16AAppendix 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 purchaseof property under the land classified as Freehold (please refer to Glossary)with individual title issued. It is hoped that this Guidebook is able to enlightenthe general public and the investors on the processes involved in registeringproperty in Peninsular Malaysia.

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Property RegistrationRegistration 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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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.

Stages ofRegisteringProperty1

Pre

Registration

Stage

Registration

Stage

DepartmentInvolvedSale and purchase agreement

Adjudication of Stamp Duty

using Form 14A

Valuation of the property

Payment of stamp duty and

stamping of Form 14A

Registration of transfer of the

property Land Office

Stamp Duty Office and JPPH

Diagram 1 - Flowchart of Registering Property

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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 andPurchaseAgreement2

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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, adjudication

number will be given on Form 14A and

returned to the lawyer.

2 copies of the cover letter from

the 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 the

document. Once approved, adjudication

number will be given on Form 14A and

returned to the lawyer.

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Online Submission (e-STPH)Item Manual Submission


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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 ofAssessment.

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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Diagram 2 - JPPH Workflow Valuation Process

Request of Valuation Received

Processing of Request

NO

NO

NO

YES

YES

YES

Determine location

of property

Open new file /

retrieve existing data

Determine the

type of data

Data

Collection

Inspection

Valuation

Update Office Record

Approval by

Supervisor

Report to Client

Start

Return to

Orginator

Needfor field

inspection

WithinSigningPower ?

END

Application

Complete?

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A penalty will be imposed for late payment exceeding 30 days from the date of Not ice

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 lawyerLawyer submits application

Stamp Duty Office sends application

to JPPH

Lawyer pays fee

JPPH conducts valuation

Stamp Duty Office sends to JPPH

JPPH forwards valuation to

Stamp Duty Office

Notice of Assessment sends to lawyer

Assessment and issuance of Notice

of Assessment by Stamp Duty Office

Payment of stamp duty and stamping

of Form 14A at Stamp Duty Office

Assessment of chargeable stamp

duty by system

Lawyer prints notice

JPPH forwards valuation to

Stamp Duty Office

Payment of stamp duty and stamping

of Form 14A at Stamp Duty Office

Valuation by JPPH

8

days

1

day

1

day

1-8days

1-8days

days

10

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.


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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/Register ies 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


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Start

Data Entry Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 days

Receives Application

Incomplete

No, inform applicantof the 14 days

suspension

Register(print new title and notice)

*DefinitionData 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 for

completeness

of document

Can the process

document be registered?

Receives payment, prints receipt and

produces prensentation number

DEP officer checks

the document

Verification by DP off icer

Send document :

1. IDT - Collection Counter

2. RDT - Strong Room

Print verification document and propose

for 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 the

e-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 wel l as the experts in their respective fields has

contributed in improving the delivery system.

Conclusion4

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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 day

Form 14A sent to

Stamp Duty Office

for adjudication

36 days

Inspection and

valuation of

the property

1 day

Form 14A sent to

Stamp Duty Office

for stamping

SPAsent to stamp

office for

stamping

Lawyer submits

applicat ion

Lawyer pays

adjudication fee

to the Stamp

Duty Office for

RM10

Stamp Duty Of fice sends

applicat ion

to JPPH.

VIS2

Stamp Duty

Offices

computes

duty and

issues not ice

Notice sent

to lawyer, if

e-STPH

e lectronica lly

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 asscheduled.

Streamlining

Valuation

Process within

the Valuation

Information

System (VIS)

1 day

8 days

14 days

8 days

1 day

1 day

8 days

1 day

Duration as Current Practices

Reported by the

Doing Business Initiatives Duration Duration

2008 Report Procedures Taken Manual e-STPH1


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PTG 105 days

Form 14A isregistered at the

Land Office

144 days

Registration

Process Initial Process

(Counter

Process)

Data Entry

Process

Decision

Process

Sorting

Process

Collection

Process

Simplification

of formProvide a

checklist for

lawyer - to

standardise

checklist to all

land office

(to benchmark

Kuala Lumpur

Land Registry).

Lawyer will beinformed

through

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 Practices

Reported by the

Doing Business Initiatives Duration Duration

2008 Report Procedures Taken Manual e-STPH1


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GlossaryAdjudication 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 ofthe 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 purchaseagreement (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 SearchWinding-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 3

Hakimi 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 and

Service 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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[FREEHOLD] IN MALAYSIA20

At this stage, Hakimi's bank will instruct its lawyer to prepare legal documents for the loanincluding 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 direct ly

to Buyer's end

f inancier (Bank)

Letter of Offer from

Buyer's end

f inancier (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.


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 rece ipt

The latest

Assessment paid to the Local Authority

Form 14A

Form PDS 15

Photocopy of NRIC of

Sel ler and Buyer

Land Search and

Copy of Title

Letter of Offer from

Buyer's Financier

Principal Sale and Purchase Agreement

(the f irst Sale and

Purchase Agreement

that Sel ler 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 selected

Stamp 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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2

3

4


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A summary of Step 5 can be shown in Diagram 9.


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

not ice 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 Off ice

Assessment must be

ful ly 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 theStamp 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.

Credit

Administration

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 torelease 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 14AThe 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. Please

refer 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 the

forms 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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DHK K

K anun Tanah Negara

Borang 5BK(Jadual keempat Belas)

G E R A N

No. H akmilik : 531421 C ukai T ahunan : R M 50.00

Negeri : W I L A Y A H P E R S E K U T UA N K U AL A L U M PU R

Daerah : K U AL A L U M P UR

B andar/Pekan/Mukim : Mukim Petaling

No. L ot : L ot 556

L uas L ot : 150 M eter Persegi

K ategori Penggunaan T anah : B angunan

No. L embaran Piawai : 0255

No. Pelan Diperakui : 205844

No. Fail : PT G /W P9/C /2501/90

T anah y ang di perihalk an di atas adalah dipegang untuk selama-l amanya 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-sy arat 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 Apr il 2004

T .M .... . .. . .. . .. . .. . t.t . . .. .. . .. . .. . .. . .. .

Pendaftar

Pelan tanah, bagi maksud pengenalan, adalah dikepilkan pada Borang B l.

SY A R A T - SY A R A T N Y 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 P E N T I N G AN T iada

H ak mi li k : 100880G R N000531421T arikh : 23/05/2007No. V ersi : 2No. Salinan :Muka Surat : 1 [2]

Appendix1

Issue Document of Title


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DHK K

Hendaklah dipenuhkan apabila hakmilik dikeluarkan bagi sambungan

T arikh mula-mula pemberimili kan :

No. hakmilik asal (Tetap atau sementera) : G R T 5462 M ukim Petaling

C T 2387 M uk im Petaling

C T 2758 M uk im Petaling G R N 5531 M ukim Petaling

G R N 8206 M ukim Petaling

G R T 9256 M ukim Petaling

H SD 45282 M ukim Petaling

No. hakmil ik yang terdahuku daripada ini : H SD 64282 M ukim P etaling

(jika berlainan daripada di atas)

R E K O D K E T U AN PU NY A A N

JOHAR I B IN A BDU L R AZA K , 1/1 bhgn.

No. k/p: 500125-15-2551

No.15, Taman Sri B ahagia, Cheras, 56100 K uala L umpur

R E K O D UR U SA N

No. P ers 22840/2007 Gadaian menjamin wang pokok

oleh JOHAR I B IN ABDUL R AZAK , No. k/p: 500125-15-2551

1/1 bhgn.

K epada B A N K A

T INGK A T 1, W ISMA A , 110, JA L AN A MPA NG, 50450 W IL A Y AH PE R SE K UT UA N K L

didaftarkan pada 20 April 2007 jam 03:49:48 petang

P E R K A R A L A I N Y A NG M E L I B A T K A N H AK M I L I K

Cukai tanah dipinda dari R M 45 kepada R M 50

menurut Seksyen 101 K anun T anah Negara mulai dari 1 Januari 2006

T .M ....................................

Pendaftar

H akmi li k : 100880G R N000531421T arikh : 23/11/2005No. V ersi : 2No. Salinan :Muka Surat : 2 [ 2 ]


29/65


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PE JA B A T PE NGA R A H T A NA H DA N GA L IA N W I L A Y A H PE R SE K UT U A N

T I NGK A T 0-4, R UM A H PE R SE K UT U A N

JA L A N SUL T A N HI SHA MUDDIN No T el : 03 26932003

50678 K UA L A L U MPUR No Fax : 03 26933004

B O R A N G P E R M O H O NA N C A R I A N P E R S E N DI 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 AR I A N HA 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 DOK UM E N

No Hakmilik Jenis Dokumen No Perserahan Jilid Folio

T andatangan Pemohon T arikh

U NT U K K E G U N A A N P E J A B A T T andatangan

Permohonan 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 Pejabat

Tandakan ( ) ji ka ada

B E R S AT U

B ER US AH

AB ERBAK

Appendix2

Form of Private Land Search


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Appendix3

(N.L.C. 22A-Pin 2/85)

K anun T anah Negara

Borang 14A

(Seksyen 215, 217, 218)

P I NDA H M I L I K T A N A 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)

U N T UK K E G U N A A N PE J A B A T P E N DA F T A RA N

I ngatan pendaftaran dibuat dalam Dokumen/Dokumen-

dokumen Hakmilik Daftar yang dijadualkan di bawah ini Fail mengenai

mulai dar i pukul..pada...haribulan. .. 20.... Jilid..

T .M Pendaftar/Pentadbir T anah Folio.

Perserahan No.

Negeri/Daerah ...... ..

Saya/K ami, (Pemberi Pindah M ilik - Transferor )

adalah warganegara M alaysia 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 tel ah teri ma

* (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 sini

nyatakan

balasan (jika

lain daripada

wang) dan

daripada siapa

datangnya.

Memorandum of Transfer


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2

Saya,Peguambela dan Peguamcara di M ahkamah 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

* (i i) bahawa dia/mereka adalah/bukan warganegara M alaysia

(i ii ) bahawa dia/mereka telah menyempurnakan suratcara ini dengan kerelaan hatinya sendiri ; dan

(i v) bahawa dia/mereka faham akan kandungan serta natijahnya.

Disaksikan dengan tandatangan saya pada..haribulan., 20

.

T andatangan

*Saya, ( Pener ima pindah mi l ik- Transferee ) adalah warganegara Malaysia yang beralamat di

. menerima pindahmilik ini,

*K amiadalah 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

....


Oleh atau bagi pihak penerima pindahan

( Penerima pindah milik- Transferee )

Di sini

masukkan

nama penuh

dan kelayakan

orang yang

menyaksikan

Di sini

masukkan

nama orang

yang

menyempurnakan


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3

Saya (Nama Peguamcara) Peguambela dan Peguamcara di M ahkamah T inggi di M alaya 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

( Penerima pindah milik- Tr ansferee )


(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 sini

masukkan

nama penuh

dan kelayakan

orang yang

menyaksikan

Di sini

masukkan

nama orang

yang

menyempurnakan

*


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4

Jika 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.

.

.

JADUAL TA NAH *DAN K EPENTINGAN

*B andar/ No. *L ot/ Jenis dan No. B ahagian tanah No. B erdaftar No. B erdaftar

Pekan Petak/P.T Hakmilik (Jika ada) *pajakan/pajakan Gadaian

Mukim kecil (jika ada) (jika ada)

*Potong sebagaimana yang sesuai

(B orang ini diterjemahkan oleh Peguam Negara, M alaysia, menurut Pemberitahu Undangan No. 12 tahun 1964 A.G . 3309 S.F . 1;

P.T.TM. 5/65(4))

___________

LJ.P.N., K .L


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Appendix4

L E MB 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. ME NA R A PGR M No. Fax : 03-92864595

8, JA L A N PUDU H UL U I ncome tax I nfoL I NE : 600-83-7888

56100 K UA L A L UMPUR Homepage L H DNM : http://www.hasil .org.my/

(1) K epada Timbalan Pemungut Duti Setem

PDS / PK H, C H E R A S, K U A L A L U M PU R

(2) Daripada / A lamat : (3) B utir-B utir K erani / Pemohon : Nama :

No. K /P:

No. T el :

T uan,

P E R M O H O NA N PE N Y E T E M A N SU R A T C A R A P I ND A H M I L I K

(12) Untuk K egunaan Pejabat Sahaja.

No. Taksiran

(4)

Suratcara-Suratcara diperiksa oleh :

(13)

(Penaksiran)

B ayaran T unai/Cek/Deraf No

sebanyak R M diterima.

(14)

(K asyen)

Setem Tertera/Pelekat/

No. R esit bernil ai

R M

dicopkan / dikeluarkan

(15)

(Operator Mesin)

Statistik direkodkan oleh :

(16)

(K erani Statistik)

T arikhNotis

T aksiran(5)

B utiran Hartanah

(6)

Duti Y angDikenakan

(RM)(8)

ButiranPengenaan

(7)

Denda(RM)

(9)

Jumlah DutiK ena Dibayar

(RM)(10)

(11)Wang Tunai / CekDeraf

Nountuk amaun

R MDisertakan suratcara-suratcara yang telahdisetemkan diterima

(Cop Nama Peguam)

(T /Tangan & T arikh)

Sek.36

B tr.32(a)

Btr.32(i)

L ain-lain(nyatakan)

Form PDS 3

34


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Appendix5A

BORANG PENGISYTIHARAN PINDAH MILIK HARTANAH(Seksyen 5, Akta Setem 1949)

PDS 15 (Pind.1/2002)

Pejabat Duti Setem : Sila Pil ih

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 Perjanjian

Disempurnakan :

Bahagian DiPindah Milik : Sila Pilih /

Tarikh Surat Cara

Pindahmilik :

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 :

Fail

Rujukan :

Alamat

Surat

Menyurat :

Poskod :

Nombor

Telefon :

Email :

http://pinharta.hasil.org.my/new.php?act=new 2/13/2008

3.2 - Butiran Peguam / Ejen Pembeli

Default

Nama :Fail

Rujukan :

Alamat

Surat

Menyurat :

Poskod :

Nombor

Telefon :

Email :

Form PDS 15 (Online)


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C. BUTIR-BUTIR HARTANAH DAN HAKMILIK

BUTIRAN HAKMILIK

Lampiran

Negeri : Sila Pilih

Daerah : Sila Pilih

Mukim/

Bandar /Pekan :

Seksyen :

Nombor

Lot/PT :

Jenis

Hakmilik :

Nombor

Hakmilik :

Alamat

Harta

Tanah :

Poskod :

Nombor

Pelan

Ukur :

RSS :

CP :

http://pinharta.hasil.org.my/new.php?act=new 2/13/2008

Tempoh Hak Sila Pilih

Milik :

Tempoh Pajakan

(tahun) :

Tarikh Luput :

Kegunaan

Tanah : Sila Pilih

Luas Tanah :

Unit Luas : Sila Pilih

Skim

Perumahan :

Kegunaan

Semasa Tanah : Sila Pilih

Jenis

Bangunan :

Nombor

Bangunan/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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Appendix5B

PDS 15 Pra 1998

(B orang Seksyen 5)

T aksi ran (Pejabat Setem) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[ B orang ini hendaklah diisikan dalam empat salinan dan dihantar pada masa suratcara pindahmili k iai tu borang K T N14A atau Surat Ikatan Penyerahan Hak dihantarkan untuk disetemkan. Menurut peruntukan di bawah Seksyen 36 A ktaSetem bayaran R M10.00 k ena bayar]

Dekl arasi di bawah Seksyen 5, A kta Setem 1949 berhubung dengan Pindahmil ik Harta Tanah

A . P I H A K -P I H A K

Pemberi Pindahmilik atau Penjual Penerima Pindahmilik atau Penjual

Nama : Nama :

No. K /P. : No. K /P. :*W arganegara : *W arganegara :* S yari kat T empatan atau S yari kat A si ng : * S yari kat T empatan atau S yari kat A si ng :

No. Pendaftaran Syarikat : - No. Pendaftaran Syarikat : -No. Fail Cukai Pendapatan : No. Fail Cukai Pendapatan :Diuruskan oleh Pejabat C awangan Diuruskan oleh Pejabat C awangan

Hasil Dalam Negeri di Hasil Dalam Negeri diA 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 U T I R P E M I N DA 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 pindahmil ik disempurnakan -(c) B alasan yang dinyatakan : R inggit Malaysia :(d) B ahagian dipindahmilik (misalnya semua / setengah) : Semua [ ] Sebahagian ( .. .. .. .. .. .. .. .. .. bahagian)

C . B U T I R - B UT I R H A K M I L I K DA N H A R T A T A N A H

Negeri Daerah Mukim / B andar No. Pelan Ukur No. L ot / PT Jenis dan No. Pekan / Seksyen Hakmilik / No. Hakmilik Strata

R SS CP

T empoh Hakmil ik T arik h L uput L uas L ot : . . . . . . . Hektar A lamat Harta T anah(K ekal / Pajakan) : Pajakan : (. . . . . . . . . . . . . . . . . . . . . Ekar)

Nama Sekim Perumahan No. B angunan/ No. T ingkat / A ras L uas Petak / Unit

J E N I S H A R T A T A N A H ( (*sila potong yang tidak berkenaan)I . a. T ANA H K OSONG Y a / T idak* b. L AI N- L AI N JE NIS T ANA H .................................(sila nyatakan seperti perlombong, rekreasi dll.)

Form PDS 15 (Manual)


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I I . T A NA H PE R T ANI AN*

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 NG AN B A NG UNA N

B il Jenis B angunan B il. T ingkat B il Jenis B angunan B il. T ingkata. 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 y a, nyatakan tarikh dan keluasan yang telah diambil.T arik h : . .. .. . .. . .. . .. . .. . .. . .. . .. .. . .. . .. . L uas diambil : .. . .. . .. . .. .. . .. . .. . .. . .. hektar ( .. .. . .. .. . .. . .. . .. . .. . .. ekar)

Saya / K ami mengaku bahawa semua keterangan yang diberi di atas adalah benar dan betul.

. . .. . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . . . . . .. . .. . .. . .. . .. . .. . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . .. .. . .. . .. . .. .

T andatangan Pemberi Pindahmil ik / Penjual T andatangan Pemberi Pindahmil ik / 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 arik h : . .. . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . .. .. . .. . .. . .. . .. . T arik h : .. .. . .. . .. . .. . .. . .. . .. . .. . .. .. . .. . .. . .. . .. . .. . .. . .

E . U NT U K T I N DA K A N PE J A B A T DU T I S E T E M

Pengarah Penil aian.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T iga / E mpat salinan borang ini dikemukakan untuk tindakan tuan.Sesalinan surat perjanjian jualbeli *ada / *tidak disertakan.Sesalinan surat hakmilik *ada / *tidak disertakan.Nil aian yang dikehendaki ial ah nil ai 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 Ikatan Hak disempurnakan).

*Sila potong yang tidak berkenaan b.p T imbalan Pemungut Duti Setem Daerah : Pejabat Setem : T arikh :

F . U NT U K T I N DA K A N J A B A T A N P E N I L A I A N DA N P E R K H I D M A T A N H A R T A

T arik h : Ni lai yang dinyatakan berjumlah R M .. .. . .. . .. . .. . .. .. . .. . .. .B il Fail : pada . . . . . . . . . . . . . . . . . . . . . . . . . . . dan . . . . . . . . . . . . . . . . . . . . . . . . . . . bagi P ada pendapat s ay a ni lai pasar an har ta har ta tanah i ni bol eh di ter ima untuk mak sud D uti T anah i ni adalah seperti berik ut : - Setem dibawah B utiran 32 (a) Jadual Pertama A kta Pada . . . . . . . . .. . . . . . . . .. . . . . . . . . ialah R M . . . . . . .. . . . . . . . .. . . . . . . . .. . Setem 1949 sahaja.Pada . . . . . . . . . . . . . . . . . . . . . . . . . . . ialah RM .. . . . . . . . . . . . . . . . . . . . . . . . . .

R I NG G I T M ALAY SI A

T A R I K H JU T A R A T US R I B U PU L UH R I B U R I B U R A T US PU L UH SA SE N

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(T andatangan, Nama dan Cop)


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Appendix6

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/Tuan/Puan : Jenis Hakmil ik :L awyer's A ddress B utir Hartanah :

Nombor A djudikasi : T arikh :

T uan,

N OT I S T A K S I R A N DU T I S E T E M P I ND AH 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 bawahSeksyen 36 A kta Setem 1949. A dalah dimakl umkan 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 jelaskan duti tersebut dalam tempoh 30 hari dari tarikh surat ini. Bayaran boleh dibuat

dengan C ek P eguam, K ir iman W ang atau Bank Dr af di atas nama T imbalan Pemungut Duti

Setem. B ayar an ini hendaklah dik emukak an ber sama dengan bor ang K T N14A / 16F /161/1(B ) /

Sur atcara S er ahan H ak di K aunter Pindahmilik pejabat 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 U NT U K NE G A R A 'notis ini adalah janaan komputer dan tidak perlu tandatangan

* Pengir aan Duti Y ang Dik enakan

B ah. A: Pindahmilik H artanah (J ualan atau V oluntary Disposition)

( a) B al asan ( seperti yang di ny atak an dal am B orang K T N 14A ) R M 5 80, 000. 00

( b) Nilai pasaran ( Tarikh Perjanjian JualB eli D isetemkan) R M 580,000.00

Duti yang dik enakan yang dik ir a mengik ut K adar dibawah Butir 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 [Front]


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[Back]

Sal inan Kepada Pembeli

T etuan/Tuan/Puan : Name and Address of Purchaser

**Penalti

Sesuatu dokumen hendaklah disetemkan dalam tempoh 30 hari dari tarikh ianya disempurnakan sekiranya ianya disempurnakan dalam Malaysia ataudalam tempoh 30 hari selepas ia diterima dalam Malaysia seki ranya ia disempurnakan dil uar Malaysi a Sek iranya ia tidak disempurnakan dalam tempoh

yang ditetapkan, penalti sebanyak :

(a) RM 25.00 atau 5% daripada duti yang (b) RM 50.00 atau 10% daripada duti yang (c) RM 100.00 atau 20% daripada duti yang

ber kur angan, yang mana l ebi h ti nggi , ber kur angan, yang mana l ebi h ti nggi , ber kur angan, yang mana l ebi h ti nggi ,

sekiranya ia disetemkan dalam tempoh 3 bulan sekiranya ia disetemkan dalam tempoh 3 bulan sekiranya ia disetemkan selepas 6 bulan

selepas masa untuk penyeteman tetapi tidak lewat daripada 6 bulan selepas masa untuk penyeteman

selepas masa untuk penyeteman


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Appendix7

(N.L .C. 34A -Pin 2/85)

K anun T anah Negar a

B orang 16N

(Seksyen 278)

M E L E P A S K A N G A DA I A N




dokumen Hakmilik D aftar yang dijadualkan di bawah ini Fail mengenai

mul ai dari pukul . .pada.. .hari bul an . .

... 20.... Jilid..

Folio.

Perserahan No.

T .M Pendaftar/Pentadbir T anah ..

Negeri/Daerah .......

Saya, Nama B ank ( No Syarik at.: ) sebuah syarikat yang ditubuhkan di Malaysia di bawah

A kta Syari kat 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 :

F ol io N o :

T arik h :

.......


Oleh atau bagi pihak pemegang gadaian

Discharge of Charge


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2Saya, Nama Peguam Peguambela dan Peguamcara di M ahkamah Tinggi M alaya yang

beramal di K UA L A L UMPU R 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 ikat.: )


(i ) bahawa dia / mereka adalah cukup umur

(i i) bahawa dia / mereka adalah / bukan warganegara Malaysia

(i ii ) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan hati nya sendi ri ; dan

(i v) bahawa dia / mereka faham akan kandungan serta natijahnya.

Di saksikan dengan tandatangan saya pada haribulan , 20

T andatangan

Di sini

masukkan

nama penuh

dan kelayakan

orang yang

menyaksikan

Di sini

masukkan

nama orang

yang

menyempurnakan

*


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3

JADUAL T ANAH *DAN K EPENTINGAN


Pekan Petak/P.T Hakmilik (Jika ada) *pajakan/pajakan GadaianMukim kecil (jika ada) (jika ada)

(B orang ini diterjemahkan oleh Peguam Negara, M alaysia, 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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Appendix8

(N.L .C. 27A-Pi n 2/85

K anun T anah Negara

B orang 16A

(Seksyen 242)

G A D A I A N




dokumen Hakmili k Daftar yang dijadualkan di bawah ini Fail mengenai

mul ai dari pukul . .pada. . .hari bul an . .

... 20.... Jilid..

Folio.

Perserahan No.

T .M Pendaftar/Pentadbir T anah ..

Negeri/Daerah .......

Saya, Nama Peminjam ( 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 diperihalk an dalam

jadual di bawah ini bagi tanah yang tersebut itu;

Bagi maksud menjamin:

* (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 Mringgit, kepada pemegang gadaian yang

tersebut namanya dibawah ini, berserta faedah, dan sebagai alasan-

kepada Nama B ank (No. Syarik at: ) tel ah memberi k emudahan Jeni s

Pembiayaan/kemudahan kepada Nama Peminjam ( 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 Peminjam ( No K /P .: ) Nama Peminj am ( No K /P .: )

Saya, Nama Peguam Peguambela dan Peguamcara di Mahkamah Tinggi M alaya yang

beramal di K U AL A L U M P UR dengan ini mengaku bahawa * tandatangan / cap ibu jari



Nama Peminjam ( No K /P.: )





(i ii ) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan

hati nya sendi ri ; dan


Disaksikan dengan tandatangan saya pada haribulan , 20

T andatangan

Di sini

masukkan

nama penuh

dan kelayakan

orang yang

menyaksikan

Di sini

masukkan

nama orang

yang

menyempurnakan

*


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3K ami, Nama B ank (No. Syarik at : ) adalah sebuah syarikat yang ditubuhkan di

Malaysia di bawah A kta Syarik at 1965 dan mempunyai alamat berdaftar di ( A lamat

B erdaftar B ank) dan sebuah cawangan yang beralamat di ( A lamat Cawangan 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 arik h :

T andatangan

(atau lain-lain cara penyempurnaan) oleh atau bagi pihak penggadai


beramal di K UA L A L UMPU R 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. Syarik at : ) yang telah mengaku kepada saya

(i) bahawa dia / mereka adalah cukup umur


(ii i) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan

hatinya sendiri; dan

(iv) bahawa dia / mereka faham akan kandungan serta natij ahnya.


T andatangan

Di sini

masukkan

nama penuh

dan kelayakan

orang yang

menyaksikan

Di sini

masukkan

nama orang

yang

menyempurnakan

*


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4

Jika 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.

.

.

JADUAL TA NAH *DAN K EPENTINGAN




L A M P I RA N(.)

( Peruntukan-peruntukan mengenai pembayaran, kadar faedah, dsb )


(B orang ini diterjemahkan oleh Peguam Negara, M alaysia, menurut Pemberitahu Undangan No. 12 tahun 1964 A.G . 3309 S.F . 1;

P.T.TM. 5/65(4))

___________

LJ.P.N., K .L


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Appendix9

DHKK

K anun T anah Negar a

B orang 19G

(Seksyen 325)

NO T I S UNT U K M E N AR I K B A L I K K A V E A T P E R SE N DI R I A N

K epada :

Pendaftar Hakmilik

W ilayah Persekutuan

K uala L umpur

1. S aya/K ami, Nama Bank (No. Syarik at: ), mempunyai alamat berdaftar di A lamat B erdaftar B ank dan

sebuah cawangan yang beralamat di A lamat C awangan B ank i aitu orang/badan/waki l sendir ian bagi orang

yang telah memasukk an K aveat Persendir ian:

N o. S iri : No. Ji l id :N o. F olio : B ertarikh :

T erhadap * tanah/kepentingan yang diny atakan dalam jadual di bawah ini dengan ini memberi notis

bahawa saya/kami i ngin menarik bali k kaveat tersebut di bawah Seksy en 325 K anun T anah Negara.

2. Sebagaimana yang dik ehendaki oleh Seksy en 323 K anun T anah Negara, maka saya/kami k emukakan

bayaran yang ditetapkan sebanyak R M

B ertarik h pada

Surat K uasa W akil N ama B ank (No. Syarikat: )

N o. Perserahan : Oleh W akilnya,

Jil id :

F olio :

T ari kh :

.

T andatangan (atau lain-lain penyempurnaan)

Oleh atau bagi pihak pemohon

Withdrawal of Private Caveat


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beramal di K U AL A L U M P UR dengan ini mengaku bahawa * tandatangan / cap ibu jari



sebagai wakil bagi Nama Bank ( No Syarikat. : ) yang telah mengaku kepada saya



(i ii ) bahawa dia / mereka telah menyempurnakan suratcara ini dengan kerelaan

hati nya sendi ri ; dan



T andatangan

JA DUA L

Jika alamat orang yang berhak di bawah suratcara ini ialah di luar Persekutuan maka suatu alamat didalam Persekutuan untuk penyampaian notis-notis hendaklah ditambah dalam ruangan ini.

.

.

JADUAL T ANAH * DAN K EPENTINGAN




(1) (2) (3) (4) (5) (6)


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Appendix10

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 WP 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


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







(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



(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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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


(iii) More than

R M50,001.00 - R M100,000.00 R M150.00





(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


(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



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(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


(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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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 Lumpur

Perlis

Pulau Pinang

Kedah

Perak

Selangor

Negeri Sembilan

Melaka

Johor

Pahang

Terengganu

Kelantan


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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