/akn/my/act/pua/2012/108

PERINTAH DUTI SETEM (PENGECUALIAN) 2012

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Type
P.U. (A)
Status
In force
Enacted
2012
Sections
3

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) 2012 is Malaysia P.U. (A), cited as P.U. (A) 108 2012, currently marked in force and first recorded in 2012.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan di bawah subseksyen 80(1) Akta Setem 1949 [Akta 378], Menteri membuat perintah berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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(1)

Apa-apa surat cara bagi perjanjian pinjaman atau pembiayaan di bawah syariah yang boleh dikenakan duti di bawah subbutiran 27(a)(i) Jadual Pertama Akta yang disempurnakan antara Perusahaan Kecil dan Sederhana yang telah mendapat kelulusan untuk insentif di bawah Polisi Laluan Hijau daripada Sekretariat Polisi Laluan

Hijau Kementerian Kewangan dengan

(a)

Bank Perusahaan Kecil & Sederhana Malaysia Berhad;

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(c)

Export-Import Bank of Malaysia Berhad, dikecualikan daripada duti setem.

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(2)

Bagi maksud subperenggan (1), perjanjian pinjaman atau pembiayaan di bawah syariah adalah surat cara yang disempurnakan pada atau selepas 15 Jun 2011

tetapi tidak lewat dari 31 Disember 2014.

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(3)

Permohonan bagi pengecualian di bawah subperenggan (1) boleh dibuat sekali sahaja.

P.U. (A) 108 3

Dibuat 17 April 2012

[Perb. 0.3865/432; PN(PU2)159/XXXVI]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 108 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) ORDER 2012

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Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Stamp Duty (Exemption) Order 2012.

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(2)

This Order is deemed to have come into operation on 15 June 2011.

Exemption 2.

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(1)

Any instrument of loan agreement or financing under the syariah chargeable under subitem 27(a)(i) of the First Schedule to the Act executed between a

Small and Medium Enterprise which has been approved for an incentive under the

Green Lane Policy by the Secretariat for Green Lane Policy of the Ministry of Finance and

(a)

Bank Perusahaan Kecil & Sederhana Malaysia Berhad;

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(c)

Export-Import Bank of Malaysia Berhad, is exempted from stamp duty.

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(2)

For the purpose of subparagraph (1), the loan agreement or financing under the syariah shall be an instrument executed on or after 15 June 2011 but not later than 31 December 2014.

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(3)

The application for exemption under subparagraph (1) may only be made once.

P.U. (A) 108 5

Made 17 April 2012

[Perb. 0.3865/432; PN(PU2)159/XXXVI]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Second Finance Minister

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Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) 2012?
PERINTAH DUTI SETEM (PENGECUALIAN) 2012 is Malaysia P.U. (A), cited as P.U. (A) 108 2012, currently marked in force and first recorded in 2012.
Is PERINTAH DUTI SETEM (PENGECUALIAN) 2012 still in force?
Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2012 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) 2012 take effect?
PERINTAH DUTI SETEM (PENGECUALIAN) 2012 was first recorded in 2012.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2012 have?
PERINTAH DUTI SETEM (PENGECUALIAN) 2012 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2012?
The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2012 is published at lom.agc.gov.my.