/akn/my/act/pua/2018/65
PERINTAH DUTI SETEM (PENGECUALIAN) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 65 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- 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
(1)
Nota kontrak yang disempurnakan bagi transaksi penjualan dan pembelian saham syarikat permodalan sederhana dan kecil di Bursa Malaysia Securities Berhad dikecualikan daripada duti setem.
(2)
Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai bagi nota kontrak yang disempurnakan pada atau selepas 1 Mac 2018 tetapi tidak lewat daripada 28 Februari 2021.
(3)
Bagi maksud perenggan ini, “syarikat permodalan sederhana dan kecil”
ertinya suatu syarikat yang tersenarai di Bursa Malaysia Securities Berhad yang—
(a)
mempunyai permodalan pasaran antara dua ratus juta ringgit hingga dua bilion ringgit pada 31 Disember dalam tahun kalendar sebaik sebelum tahun yang transaksi yang disebut dalam subperenggan (1)
disempurnakan; dan
P.U. (A) 65 3
(b)
dinyatakan dalam senarai yang dikeluarkan oleh Bursa Malaysia
Securities Berhad berhubung dengan syarikat permodalan sederhana dan kecil yang layak mendapat pengecualian duti setem.
Dibuat 1 Mac 2018
[CR(8.09)248/39/7-217 Jld.13(SK.5); PN(PU2)159/XXX]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
P.U. (A) 65 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) ORDER 2018
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)
A contract note executed for the sale and purchase transaction of shares of a medium and small capital company in Bursa Malaysia Securities Berhad is exempted from stamp duty.
(2)
The exemption referred to in subparagraph (1) shall apply to the contract note executed on or after 1 March 2018 but not later than 28 February 2021.
(3)
For the purpose of this paragraph, “medium and small capital company”
means a company listed on Bursa Malaysia Securities Berhad which—
(a)
has a market capitalization between two hundred million ringgit to two billion ringgit on 31 December of the calendar year immediately preceding the year where the transaction referred to in subparagraph (1) is executed; and
(b)
is specified in the list issued by Bursa Malaysia Securities Berhad in relation to medium and small capital companies eligible for stamp duty exemption.
P.U. (A) 65 5
Made 1 March 2018
[CR(8.09)248/39/7-217 Jld.13(SK.5); PN(PU2)159/XXX]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) 2018?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 65 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) 2018 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2018 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) 2018 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2018 was first recorded in 2018.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2018 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2018 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2018?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2018 is published at lom.agc.gov.my.