Is PERINTAH DUTI SETEM (PENGECUALIAN) 2015 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2015 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) 2015 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) 2015 was first recorded in 2015.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2015 have?

PERINTAH DUTI SETEM (PENGECUALIAN) 2015 contains 3 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2015?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2015 is published at lom.agc.gov.my.

/akn/my/act/pua/2015/303

PERINTAH DUTI SETEM (PENGECUALIAN) 2015

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Type: P.U. (A)
Status: In force
Enacted: 2015
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 303 2015, currently marked in force and first recorded in 2015.

Opening note

Preamble

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

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)

Seksyen 2015

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 November 2014.

Pengecualian

Seksyen 2

(1)

Tertakluk kepada subperenggan

(3)

, semua surat cara yang disempurnakan menurut suatu skim penstrukturan semula bagi orang berlesen atau kumpulan perbadanannya sebagaimana yang dinyatakan dalam subperenggan (2)

dikecualikan daripada duti setem yang boleh dikenakan di bawah Akta.

(2)

Surat cara yang disebut dalam subperenggan (1) ialah surat cara yang disempurnakan menurut—

(a)

suatu skim yang dijalankan oleh penanggung insurans berlesen, selain penanggung insurans semula profesional berlesen, bagi maksud mematuhi subseksyen 16(1)

dan seksyen 276

Akta Perkhidmatan Kewangan 2013 [Akta 758], dan skim itu diluluskan oleh

Bank

Negara

Malaysia di bawah subseksyen 100(6) Akta itu;

P.U. (A) 303 3

(b)

suatu skim yang dijalankan oleh pengendali takaful berlesen, selain pengendali takaful semula profesional berlesen, bagi maksud mematuhi subseksyen 16(1)

dan seksyen 286

Akta Perkhidmatan Kewangan Islam 2013 [Akta 759], dan skim itu diluluskan oleh

Bank

Negara

Malaysia di bawah subseksyen 112(6) Akta itu;

(c)

suatu pemerolehan atau pelupusan saham oleh penanggung insurans berlesen atau pengendali takaful berlesen bagi maksud skim yang disebut masing-masing dalam perenggan (a) atau (b);

(d)

suatu proses untuk mendapatkan lesen di bawah seksyen 10

Akta

Perkhidmatan

Kewangan 2013

atau seksyen 10

Akta Perkhidmatan Kewangan Islam 2013, atau penyerahan balik lesen menurut seksyen 22 Akta Perkhidmatan Kewangan 2013

atau seksyen 19 Akta Perkhidmatan Kewangan Islam 2013, oleh penanggung insurans berlesen atau pengendali takaful berlesen berikutan daripada skim yang disebut masing-masing dalam perenggan (a) atau (b);

(e)

suatu skim pemindahan perniagaan oleh syarikat pemegangan kewangan kepada syarikat yang lain, atau suatu pemerolehan atau pelupusan saham oleh syarikat pemegangan kewangan atau mana-mana syarikat lain dalam kalangan kumpulan kewangannya, bagi maksud mematuhi seksyen 114

Akta

Perkhidmatan

Kewangan 2013 atau seksyen 126 Akta Perkhidmatan Kewangan

Islam 2013, dan Bank Negara Malaysia telah menyatakan secara bertulis bahawa ia tiada bantahan terhadap skim atau transaksi itu; dan

P.U. (A) 303 4

(f)

suatu pemerolehan atau pelupusan saham, atau penubuhan suatu syarikat, oleh suatu syarikat pemegangan kewangan atau mana-mana syarikat lain dalam kalangan kumpulan kewangannya atau kumpulan perbadanannya—

(i)

berkenaan dengan suatu permohonan di bawah seksyen 110

atau 111

Akta

Perkhidmatan

Kewangan 2013 dan permohonan itu diluluskan oleh Bank

Negara

Malaysia di bawah subseksyen 112(3)

Akta Perkhidmatan Kewangan 2013, atau sebagaimana yang dikehendaki di bawah subseksyen 280(2) atau (3)

Akta itu; atau

(ii)

berkenaan dengan suatu permohonan di bawah seksyen 122 atau 123 Akta Perkhidmatan Kewangan

Islam 2013

dan permohonan itu diluluskan oleh

Bank Negara Malaysia di bawah subseksyen 124(3)

Akta

Perkhidmatan

Kewangan

Islam 2013, atau sebagaimana yang dikehendaki di bawah subseksyen 290(1) Akta itu.

(3)

Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai bagi surat cara sebagaimana yang dinyatakan dalam subperenggan (2)—

(a)

yang dibuat pada atau selepas 1 November 2014 tetapi tidak lewat dari 30 Jun 2018; dan

(b)

yang telah diluluskan atau tidak dibantah oleh Bank Negara

Malaysia.

P.U. (A) 303 5

(4)

Permohonan untuk pengecualian di bawah perenggan ini hendaklah disertakan dengan—

(a)

satu salinan surat kelulusan atau surat tiada bantahan daripada

Bank Negara Malaysia; dan

(b)

suatu akuan berkanun di bawah Akta Akuan Berkanun 1960

[Akta 13] oleh lembaga pengarah bagi orang berlesen itu atau kumpulan perbadanannya yang mengesahkan bahawa surat cara itu disempurnakan semata-mata bagi maksud skim dan transaksi yang disebut dalam subperenggan (2)(a) hingga (f), mengikut mana-mana yang berkenaan.

(5)

Dalam perenggan ini—

“kumpulan kewangan” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan 2013;

“kumpulan perbadanan” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan 2013;

“orang berlesen” mempunyai erti yang diberikan kepadanya di bawah

Akta Perkhidmatan Kewangan 2013;

“penanggung insurans berlesen” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan 2013;

“penanggung insurans semula profesional” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan 2013;

“pengendali takaful berlesen” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan Islam 2013;

P.U. (A) 303 6

“pengendali takaful semula profesional” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan Islam 2013;

“syarikat pemegangan kewangan” mempunyai erti yang diberikan kepadanya di bawah Akta Perkhidmatan Kewangan 2013.

Dibuat 14 Disember 2015

[Perb. CR(8.20)116/1-138(2014) Jld. 2 (S.K. 7); LHDN.01/35/(S)/42/68/231/Klt. 2;

PN(PU2)159/XXIX]

DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 303 7

STAMP ACT 1949

STAMP DUTY (EXEMPTION) ORDER 2015

Opening note

Preamble

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 2015.

(2)

This

Order shall be deemed to have come into operation on 1 November 2014.

Exemption 2.

(1)

Subject to subparagraph (3), all instruments executed pursuant to a restructuring scheme of a licensed person or its corporate group as specified in subparagraph (2) are exempted from stamp duty chargeable under the Act.

(2)

The instruments referred to in subparagraph (1) are instruments executed pursuant to—

(a)

a scheme carried out by a licensed insurer, other than a licensed professional reinsurer, for the purpose of complying with subsection 16(1) and section 276 of the Financial Services

Act 2013 [Act 758], and such scheme is approved by the Bank

Negara Malaysia under subsection 100(6) of that Act;

(b)

a scheme carried out by a licensed takaful operator, other than a licensed professional retakaful operator, for the purpose of complying with subsection 16(1) and section 286 of the Islamic

Financial Services Act 2013 [Act 759], and such scheme is approved by the Bank Negara Malaysia under subsection 112(6) of that Act;

P.U. (A) 303 8

(c)

an acquisition or disposal of shares by a licensed insurer or a licensed takaful operator for the purpose of the scheme referred to in paragraph (a) or (b) respectively;

(d)

a process of obtaining a licence under section 10 of the Financial

Services Act 2013 or section 10 of the Islamic Financial Services

Act 2013, or surrendering a license pursuant to section 22 of the

Financial Services Act 2013 or section 19 of the Islamic Financial

Services Act 2013, by a licensed insurer or a licensed takaful operator arising from the scheme referred to in paragraph (a)

or (b) respectively;

(e)

a scheme of transfer of business by a financial holding company to another company, or an acquisition or disposal of shares by a financial holding company or any other company within its financial group, for the purpose of complying with section 114 of the Financial Services Act 2013 or section 126 of the Islamic

Financial Services Act 2013, and the Bank Negara Malaysia has indicated in writing that it has no objection to such scheme or transaction; and

(f)

an acquisition or disposal of shares, or establishment of a company, by a financial holding company or any other company within its financial group or corporate group—

(i)

in connection with an application under section 110

or 111 of the Financial Services Act 2013 and such application is approved by the Bank Negara Malaysia under subsection 112(3) of the Financial Services Act 2013, or as required under subsection 280(2) or (3) of that Act; or

P.U. (A) 303 9

(ii)

in connection with an application under section 122

or 123 of the Islamic Financial Services Act 2013 and such application is approved by the Bank Negara Malaysia under subsection 124(3) of the Islamic Financial Services Act 2013, or as required under subsection 290(1) of that Act.

(3)

The exemption referred to in subparagraph (1) shall apply to the instruments as specified in subparagraph (2)—

(a)

which are executed on or after 1 November 2014 but not later than 30 June 2018; and

(b)

which have been approved or not objected to by the Bank Negara

Malaysia.

(4)

The application for an exemption under this paragraph shall be accompanied by—

(a)

a copy of the letter of approval or the letter of no objection from the Bank Negara Malaysia; and

(b)

a statutory declaration under the Statutory Declarations Act 1960

[Act 13] by the board of directors of the licensed person or its corporate group confirming that the instruments are executed solely for the purpose of the schemes and transactions referred to in subparagraphs (2)(a) to (f), as the case may be.

(5)

In this paragraph—

“financial group” has the meaning assigned to it under the Financial

Services Act 2013;

P.U. (A) 303 10

“corporate group” has the meaning assigned to it under the Financial

Services Act 2013;

“licensed person” has the meaning assigned to it under the Financial

Services Act 2013;

“licensed insurer” has the meaning assigned to it under the Financial

Services Act 2013;

“professional reinsurer” has the meaning assigned to it under the

Financial Services Act 2013;

“licensed takaful operator” has the meaning assigned to it under the

Islamic Financial Services Act 2013;

“professional retakaful operator” has the meaning assigned to it under the

Islamic Financial Services Act 2013;

“financial holding company” has the meaning assigned to it under the

Financial Services Act 2013.

Made 14 December 2015

[Perb. CR(8.20)116/1-138(2014) Jld. 2 (S.K. 7); LHDN.01/35/(S)/42/68/231/Klt. 2;

PN(PU2)159/XXIX]

DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) 2015?: PERINTAH DUTI SETEM (PENGECUALIAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 303 2015, currently marked in force and first recorded in 2015.
Is PERINTAH DUTI SETEM (PENGECUALIAN) 2015 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2015 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) 2015 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) 2015 was first recorded in 2015.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2015 have?: PERINTAH DUTI SETEM (PENGECUALIAN) 2015 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2015?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2015 is published at lom.agc.gov.my.