Fifth Schedule SRO 2023: Miscellaneous Document Fees for Malaysian Lawyers
· Conveyancing
A solicitor files a CKHT 1A form for the vendor. The Fifth Schedule says the fee is RM500. But read the fine print: the fee is stated as “subject to the provisions of Rule 1 of Sixth Schedule, but not less than RM500.”
That means RM500 is the minimum, not the fixed fee. A solicitor can charge more — assessed under the Sixth Schedule’s seven-factor test — as long as the fee is fair and reasonable having regard to the complexity, the amount involved, and the other factors.
Most solicitors do not know this. Most solicitors charge exactly RM500 for every CKHT 1A, regardless of whether the transaction involves a RM200,000 flat or a RM20,000,000 commercial property with multiple disposers and complex RPGT computations.
This is just one of the scenarios Pn Norhayati Mohamed walked through at the CPD talk. The Fifth Schedule is the longest in the SRO — and the most frequently under-billed.
For the broader SRO 2023 framework, read the overview of all six schedules.
What the Fifth Schedule Covers
Order 2(e) of SRO 2023: remuneration for preparing, filing, or witnessing miscellaneous documents shall be in accordance with the Fifth Schedule.
This is the schedule that governs all the ancillary work in a conveyancing transaction — the documents that accompany the main SPA, charge, or discharge. It also covers standalone work like witnessing, attestation, and certain regulatory filings.
No discount permitted. The Fifth Schedule is not subject to Order 5’s 25% discount rule.
The Fee Table
Witnessing and Attestation
| Item | Fee |
|---|---|
| Witnessing execution of a document | RM100 first copy, RM50 each subsequent copy |
| Witnessing and giving an attestation certificate | RM200 first copy, RM100 each subsequent copy |
Companies Act 2016 Forms
| Item | Fee |
|---|---|
| Forms under s.352–364 Companies Act 2016 | RM500 per set |
What “per set” means (Decode 25 from the CPD talk): “per set” refers to each charge that is created or each charge that is released. If more than one document is required to release a single charge from the register, all those documents are considered one set. For example, releasing Charge No. 1 might require: (i) a memorandum of satisfaction of registered charge by the company, (ii) a statutory declaration verifying the memorandum by the company, and (iii) evidence of satisfaction of charge by the bank — all three documents together are one set at RM500.
CKHT (Real Property Gains Tax) Forms
| Form | Fee |
|---|---|
| CKHT 1A | RM500 |
| CKHT 1A (additional party) | RM300 |
| CKHT 2A | RM400 |
| CKHT 2A (additional party) | RM300 |
| CKHT 3 | RM200 |
| CKHT 3 (additional party) | RM200 |
| CKHT 502 | RM250 |
| CP 600 (Income tax registration for individual) | RM500 |
All CKHT form fees are minimums, not fixed fees. As noted in the opening, the fee is “subject to Rule 1 of the Sixth Schedule, but not less than” the stated amount. For straightforward CKHT filings, the stated fee is usually appropriate. For complex scenarios — multiple disposers, partial disposals, exemption claims, gains tax computations on properties held for decades — a higher fee under the Sixth Schedule’s seven-factor test is justified.
Consent Applications
| Consideration or financing amount | Fee |
|---|---|
| RM100,000 or less | RM200 per application |
| Exceeding RM100,000 but not exceeding RM1,000,000 | RM500 per application |
| Exceeding RM1,000,000 | RM3,000 per application (subject to RM500 only for consent to charge only) |
These fees are also subject to Rule 1 of the Sixth Schedule — the stated amounts are minimums. For high-value consent applications involving complex conditions or multiple state authorities, a higher fee is permissible.
Decode 27 from the CPD talk raised an interesting question: in the case of a lease from a statutory body, what is the “consideration”? If the monthly rent is RM15,000, does “consideration” mean the total rent for the lease period? The SRO does not define this clearly for consent applications on leases, and it remains an area of practical uncertainty.
Caveats and Other Items
| Item | Fee |
|---|---|
| Entry of private caveat (pursuant to option, SPA, or financing) including SD | RM300 first title, RM100 each subsequent |
| Withdrawal of private caveat | RM200 first title, RM100 each subsequent |
| Entry of trust caveat including SD | RM500 first title, RM100 each subsequent |
| Statutory declaration | RM150 per document |
| Certification of document | Not exceeding RM100 first, RM50 each subsequent |
| Issuing new letter of undertaking (purchaser’s solicitor to financier/financier’s solicitors) | RM100 per letter |
Land-Related Applications
| Item | Fee |
|---|---|
| Notice of sale or transfer under Local Government Act 1976 | RM100 per form |
| Change of name of registered proprietor (s.378 NLC) including SD | RM300 per application |
| Change of address of registered proprietor (s.379 NLC) | RM300 per application |
| Registration of personal representatives (s.346 NLC) | Subject to Sixth Schedule Rule 1, minimum RM500 first title, RM200 each subsequent |
| Registration of vesting order (s.415 NLC) | Subject to Sixth Schedule Rule 1, minimum RM500 first title, RM200 each subsequent |
| Application to Estate Land Board (s.214A NLC) | Subject to Sixth Schedule Rule 1, minimum RM3,000 per application |
| Application to Ministry of Economy or similar regulatory bodies | Subject to Sixth Schedule Rule 1, minimum RM3,000 per application |
The Three Rules
Rule 1 — No double-dipping on witnessing. A solicitor is not entitled to a witnessing or attestation fee if:
(a) the solicitor has prepared, settled, or approved the documents concerned and is being remunerated for that work under the SRO — the witnessing is part of the preparation work, not a separate billable event; or
(b) the solicitor acts for one party in the transaction and witnesses or attests the signature of another party for whom the solicitor is not acting — no fee for witnessing the other party’s signature.
This rule prevents the common practice of adding a witnessing fee on top of the preparation fee for the same document. If you prepared the charge document under the Third Schedule, you cannot add a Fifth Schedule witnessing fee for witnessing the borrower’s signature on the same document.
Rule 2 — Explaining documents not prepared by the solicitor. If a solicitor who witnessed or attested a document is asked to explain or advise on the contents of a document not prepared by the solicitor, the solicitor is entitled to remuneration under Rule 1 of the Sixth Schedule. This covers the scenario where a solicitor is brought in purely to witness and explain — the explanation work goes beyond mere witnessing and is compensated under the seven-factor test.
Rule 3 — Appeals. A solicitor who deals with any appeal in respect of any forms or applications specified in the Fifth Schedule is entitled to additional remuneration under Rule 1 of the Sixth Schedule. If a consent application is rejected and the solicitor lodges an appeal, the appeal work is separately compensable.
The Fifth Schedule and Acting for Another Party
Like the Fourth Schedule, the Fifth Schedule benefits from the Order 7(2) exception: a solicitor may charge remuneration for Fifth Schedule work done for another party in the same transaction, provided there is no conflict of interest.
The practical scenario from Decode 13 at the CPD talk: a solicitor acting for the purchaser in a sub-sale where the vendor is not represented. Can the purchaser’s solicitor prepare and file the vendor’s CKHT returns?
Yes. CKHT returns are Fifth Schedule documents. There is no conflict of interest. The solicitor charges the purchaser’s client for the purchaser’s CKHT forms under the Fifth Schedule, and separately charges the vendor for the vendor’s CKHT forms — also under the Fifth Schedule.
Practical Implications
The Fifth Schedule is where most of the “small” fees in a conveyancing transaction live. Individually, each item is modest — RM100 for a witnessing, RM300 for a caveat, RM500 for a CKHT form. But across a typical sub-sale with a loan, the Fifth Schedule items can add up to a significant portion of the total bill.
The mistake most firms make is treating these as fixed fees when many of them are actually minimums subject to the Sixth Schedule. The CKHT forms, consent applications, and land-related applications all carry the “subject to Rule 1 of the Sixth Schedule, but not less than” qualifier. For routine matters, the stated fee is usually sufficient. For complex matters, firms are leaving money on the table by not applying the seven-factor test.
A conveyancing billing system that itemises Fifth Schedule fees alongside the main First, Third, and Fourth Schedule fees gives you a complete quotation — and ensures the Rule 1 no-double-dipping check is applied automatically.
Are your Fifth Schedule fees correctly itemised in every quotation?
The witnessing rule, the CKHT minimums, and the consent application tiers all need to be applied correctly — and separately from the main schedule fees. Tell us your typical transaction mix and we will show you how the quotation builds up.
The Rules Referenced in This Article
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