/akn/my/act/pua/2014/16

PERINTAH DUTI SETEM (PENGECUALIAN) 2014

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2014
Sections
3

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 16 2014, currently marked in force and first recorded in 2014.

Opening note

Preamble

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

Seksyen 2

Open as pageSuggest a correction

(1)

Apa-apa surat cara bagi perjanjian pinjaman atau pembiayaan di bawah syariah yang boleh dikenakan duti di bawah subsubbutiran 27(a)(i) Jadual Pertama

Akta yang disempurnakan antara suatu Perusahaan Kecil dan Sederhana yang telah mendapat kelulusan untuk insentif di bawah Polisi Laluan Hijau daripada Sekretariat

Polisi Laluan Hijau Kementerian Kewangan dengan—

(b)

Malaysian Industrial Development Finance Berhad (MIDF); atau

Suggest a correction

(c)

Malaysia Debt Ventures Berhad (MDV), dikecualikan daripada duti setem.

Suggest a correction
Suggest a correction

(2)

Bagi maksud subperenggan (1), perjanjian pinjaman atau pembiayaan di bawah syariah adalah surat cara yang disempurnakan pada atau selepas 1 Januari 2013 tetapi tidak lewat daripada 31 Disember 2014.

Suggest a correction

(3)

Pengecualian di bawah subperenggan (1) hanya boleh diberi sekali sahaja.

P.U. (A) 16 3

Dibuat 23 Disember 2013

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

DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 16 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) ORDER 2014

Suggest a correction

Opening note

Preamble

Suggest a correction
  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 2014.

Suggest a correction

(2)

This Order is deemed to have come into operation on 1 January 2013.

Exemption 2.

Suggest a correction

(1)

Any instrument of loan agreement or financing under the syariah chargeable under subsubitem 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—

(b)

Malaysian Industrial Development Finance Berhad (MIDF); or

Suggest a correction

(c)

Malaysia Debt Ventures Berhad (MDV), is exempted from stamp duty.

Suggest a correction
Suggest a correction

(2)

For the purpose of subparagraph (1), the loan agreement or financing under the syariah shall be an instrument executed on or after 1 January 2013 but not later than 31 December 2014.

Suggest a correction

(3)

The exemption under subparagraph (1) may only be given once.

P.U. (A) 16 5

Made 23 December 2013

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

DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

Suggest a correction

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) 2014?
PERINTAH DUTI SETEM (PENGECUALIAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 16 2014, currently marked in force and first recorded in 2014.
Is PERINTAH DUTI SETEM (PENGECUALIAN) 2014 still in force?
Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2014 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) 2014 take effect?
PERINTAH DUTI SETEM (PENGECUALIAN) 2014 was first recorded in 2014.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2014 have?
PERINTAH DUTI SETEM (PENGECUALIAN) 2014 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2014?
The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2014 is published at lom.agc.gov.my.