it has been about 2 years since i started this topic, i bought a service apartment under HDA in early 2019, expecting to be able to get the MOT exempted under "Stamp Duty (Exemption) (No. 7) Order 2018" for the first time home buyer.
www.malaysianbar.org.my/cms/upload_files/document/Circular%20No%20001-2019.pdf

few days after i signed my SPA, the surat akuan came out stating that service apartment will be excluded from this stamp duty exemption.
www.malaysianbar.org.my/cms/upload_files/document/Circular%20No%20033-2019.pdf

before i proceed buying this property, i have asked & confirmed many times with lawyer side & people in this forum, even during the SPA signing lawyer tell me can get the exemption no problem...

i really pissed off when i first get to know the MOT cannot be exempted, as it cost like another rm20,000 out of nowhere 

after i calmed myself and do some checkings, i cant/dont really blame them, as during the "Stamp Duty (Remission) Order 2016", service apartment is not excluded from the remission in the surat akuan.
www.malaysianbar.org.my/cms/upload_files/document/Circular%20No%20037-2017.pdf

next year i will be getting my key, soon then i have to do the transfer and pay my mot, but now i still feel quite unacceptable.

the definition of "residential property" is the same in Stamp Duty (Remission) Order 2016 and Stamp Duty (Exemption) (No. 7) Order 2018, “residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house.

when the definition is the same in both orders, why the earlier one doesnt exclude service apartment, but the later one exclude service apartment? shouldnt the earlier one be like precedent for the later one?

why TNB allow service apartment under HDA changed to residential rate?

i thought HDA status only given to residential property? if a service apartment got the HDA status, it should be treated as residential property right?

why not the definition of "residential property" means property under residential title? straightforward and no misleading, since the surat akuan just exclude only all the non residential titled properties.

speaking of fairness, why the 10th or 20th time house buyer can get stamp duty exemption on service apartment under HOC? why they want bully the first time homebuyer who supporting the government policy?

all this while i have been searching on google, hoping that the surat akuan had been amended or hoping some expertise did raised up this issue.

i really think first time homebuyer buying service apartment should get stamp duty exemption under Stamp Duty (Exemption) (No. 7) Order 2018.

anyone please advise what can i do? i personally think such case has high chance of winning if bring it to the court, but i dont think it worth the time and money.

appreciate if anyone can give me good advise, thank you very much!

appreciate if anyone with experiences can share your insights, thank you!  :thumbsup:

I suggest you visit lhdn to sort out your problem. They are the approving authority and they will advise what is allowed or otherwise.

You can get the best advise from lawyers, tax agents or accountants but if lhdn says no ...is NO.

Of course you can still challenge them in court but then it is administrative matter and NOT point of law you are disputing.

it has been about 2 years since i started this topic, i bought a service apartment under HDA in early 2019, expecting to be able to get the MOT exempted under "Stamp Duty (Exemption) (No. 7) Order 2018" for the first time home buyer.
www.malaysianbar.org.my/cms/upload_files/document/Circular%20No%20001-2019.pdf

few days after i signed my SPA, the surat akuan came out stating that service apartment will be excluded from this stamp duty exemption.
www.malaysianbar.org.my/cms/upload_files/document/Circular%20No%20033-2019.pdf

before i proceed buying this property, i have asked & confirmed many times with lawyer side & people in this forum, even during the SPA signing lawyer tell me can get the exemption no problem...

i really pissed off when i first get to know the MOT cannot be exempted, as it cost like another rm20,000 out of nowhere 

after i calmed myself and do some checkings, i cant/dont really blame them, as during the "Stamp Duty (Remission) Order 2016", service apartment is not excluded from the remission in the surat akuan.
www.malaysianbar.org.my/cms/upload_files/document/Circular%20No%20037-2017.pdf

next year i will be getting my key, soon then i have to do the transfer and pay my mot, but now i still feel quite unacceptable.

the definition of "residential property" is the same in Stamp Duty (Remission) Order 2016 and Stamp Duty (Exemption) (No. 7) Order 2018, “residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house.

when the definition is the same in both orders, why the earlier one doesnt exclude service apartment, but the later one exclude service apartment? shouldnt the earlier one be like precedent for the later one?

why TNB allow service apartment under HDA changed to residential rate?

i thought HDA status only given to residential property? if a service apartment got the HDA status, it should be treated as residential property right?

why not the definition of "residential property" means property under residential title? straightforward and no misleading, since the surat akuan just exclude only all the non residential titled properties.

speaking of fairness, why the 10th or 20th time house buyer can get stamp duty exemption on service apartment under HOC? why they want bully the first time homebuyer who supporting the government policy?

all this while i have been searching on google, hoping that the surat akuan had been amended or hoping some expertise did raised up this issue.

i really think first time homebuyer buying service apartment should get stamp duty exemption under Stamp Duty (Exemption) (No. 7) Order 2018.

anyone please advise what can i do? i personally think such case has high chance of winning if bring it to the court, but i dont think it worth the time and money.

appreciate if anyone can give me good advise, thank you very much!

you see this 

the definition of "residential property" is like this..

“residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house.

my service apartment under HDA schedule H, only property used as dwelling house can get HDA status right..

if following the order/law, i should be able to get the mot exemption, but the problem is, surat akuan as attached above terus exclude soho & service apartment from claming the exemption 

First of all, thanks for pointing out this issue. Your post helped me clarifying my previous doubt.

My case is slightly different: I bought a unit of service apartment (under cons) from MahSing and signed the SPA in late 2018. Since it's closed to VP date in a year time, I started double-checking on MOT thingy just to be prepared with all the necessary costs. I was told by MahSing that my purchase was done before the HOC campaign took place in early 2019, so I have to bear all the MOT and loan stamp costs. However, based on my research and your post, I find that my purchase in late 2018 falls under Stamp Duty (Remission) Order 2016 and Stamp Duty (Remission) (No 2) Order 2016, which means a service apartment is still included for exemption. Did I understand it correctly? (still in the process of getting clarifications from layer).

you may refer to the third link of my long post, inside it got state the condition for the stamp duty remission.

if you fulfil those condition then should be okay, provided that they didnt update the surat akuan, then the "service apartment" wording is not inside, so you may proceed to declare.

ok hopefully can get the exemption, thank you for your help and advice!