Stamp duty went self-assessment on 1 January 2026 — what changes for company secretaries?

STAMPS was terminated on 31 December 2025. Stamping now happens through MyTax under e-Duti Setem, and it is self-assessed: you compute, declare and pay, then stamp. Phase 1 covers rental and lease agreements, security documents, and general stamping. Phase 2 (January 2027) brings in property transfers not requiring JPPH valuation. This matters for CoSec work because the assessment risk has shifted onto the filer for instruments we handle routinely — share transfers, Form 32A, resolutions. Documents must be stamped within 30 days of execution. No penalties are being imposed during the first year, for applications submitted between 1 January and 31 December 2026.