Stamp duty exemptions require strict adherence to definitions within statutory orders, and the burden of proof rests on the applicant to demonstrate eligibility under those definitions.

[1] The Applicant was dissatisfied with the assessment raised by the Collector of Stamp Duty ("the Collector") in respect of the disposal of a service apartment held by the Applicant in Johor. Pursuant to s 39(1) of the Stamp Act 1949 ( SA 1949), the Applicant filed an appeal against the Notice of Assessment for the Transfer of Property with regards to stamp duty chargeable under ad-valorem duty amounting to RM4,800.00.

[2] The Applicant applied for a stamp duty exemption under Stamp Duty (Exemption) Order 2021 (P.U.(A) 53/2021) (Exemption Order) as the purchase of the service apartment was for a first-time purchase and below RM500,000.00 which fell under the definition of "residential property" under para 2(4)(a) of the Exemption Order. A Statutory Declaration was made by the Applicant under para 2(3) of the Exemption Order.

[3] The Collector submitted that the burden was on the Applicant to bring the Form 14A within the words of "residential property" as stated in the Exemption Order. If the property was a "residential property" for the purpose of Paragraph 2(4)(a) of the Exemption Order, then the Applicant would be entitled to claim for the stamp duty exemption.

[4] The Collector argued that the exemption was not applicable to the purchased property by the Applicant as the property was not solely used as a dwelling house but was also used as "kediaman/perkedaian/rumah kelab" as shown in the deed of title. Further, the Statutory Declaration dated 1 July 2024 submitted by the Applicant had confirmed that the property did not include small office home office (SOHO), small office flexible office (SOFO), small office virtual office (SOVO) and service apartment.