Seksyen 1
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 27 Februari 2020.
Pengecualian
/akn/my/act/pua/2020/152
PERINTAH DUTI SETEM (PENGECUALIAN) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 152 2020, currently marked in force and first recorded in 2020.
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)
Suatu surat cara perjanjian pinjaman atau pembiayaan yang berhubungan dengan kemudahan pinjaman atau pembiayaan yang disempurnakan antara suatu perusahaan kecil dan sederhana dengan suatu institusi kewangan adalah, atas permohonan, dikecualikan daripada duti setem.
(2)
Pengecualian di bawah subperenggan (1) hendaklah terpakai bagi surat cara yang disebut itu yang disempurnakan menurut surat tawaran yang dikeluarkan oleh institusi kewangan pada atau selepas 27 Februari 2020 tetapi tidak lewat daripada 31 Disember 2020.
(3)
Permohonan untuk pengecualian di bawah subperenggan (1) hendaklah disertakan dengan surat tawaran daripada institusi kewangan kepada perusahaan kecil dan sederhana yang menyatakan kelulusan kemudahan pinjaman atau pembiayaan itu.
(4)
Dalam perenggan ini—
(a)
“institusi kewangan” mempunyai erti yang sama sebagaimana yang diberikan kepada
"banker"
dalam seksyen 2
Akta, dan mana-mana orang yang ditetapkan sebagai institusi kewangan oleh
Menteri di bawah subsekyen 2(1) Akta Bank Negara Malaysia 2009
P.U. (A) 152 3
[Akta 701] bagi maksud seksyen 49 Akta itu;
(b)
“kemudahan pinjaman atau pembiayaan” ertinya suatu kemudahan pinjaman atau pembiayaan yang diluluskan di bawah Tabung Bank
Negara Malaysia untuk perusahaan kecil dan sederhana—
(i)
Kemudahan Bantuan Khas;
(ii)
Kemudahan Semua Sektor Ekonomi termasuk
Kemudahan Automasi dan Digital Perusahaan Kecil dan Sederhana;
(c)
“perusahaan kecil dan sederhana” ertinya perusahaan sebagaimana yang ditentukan oleh Majlis Pembangunan Perusahaan Kecil dan
Sederhana
Kebangsaan yang ditubuhkan di bawah seksyen 2A Akta Perbadanan Pembangunan Industri Kecil dan
Sederhana 1995 [Akta 539].
Dibuat 14 Mei 2020
[MOF.TAX. 700-1/3/11 Jld.2(40); PN(PU2)159/XXXIII]
TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 152 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) ORDER 2020
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.
(2)
This Order is deemed to have come into operation on 27 February 2020.
Exemption 2.
(1)
An instrument of loan or a financing agreement relating to the loan or financing facility executed between a small and medium enterprises and a financial institution is, on application, exempted from stamp duty.
(2)
The exemption under subparagraph (1) shall apply to the said instrument which is executed pursuant to a letter of offer issued by the financial institution on or after 27 February 2020 but not later than 31 December 2020.
(3)
The application for an exemption under subparagraph (1) shall be accompanied by a letter of offer from the financial institution to the small and medium enterprises which states the approval of the loan or financing facility.
(4)
In this paragraph—
(a)
“financial institution” has the same meaning as that assigned to "banker"
in section 2 of the Act, and any person prescribed as a financial institution by the Minister under subsection 2(1) of the Central Bank of Malaysia Act 2009 [Act 701] for the purposes of section 49 of the Act;
P.U. (A) 152 5
(b)
“loan or financing facility” means a loan or financing facility approved under Bank Negara Malaysia’s Fund for small and medium enterprises—
(i)
Special Relief Facility;
(ii)
All Economic Sectors Facility including Small And Medium
Enterprises Automation and Digitalisation Facility;
(c)
“small and medium enterprises” means enterprises as may be determined by the National Small and Medium Enterprises
Development Council established under section 2A of the Small and
Medium Industries Development Corporation Act 1995 [Act 539].
Made 14 May 2020
[MOF.TAX. 700-1/3/11 Jld.2(40); PN(PU2)159/XXXIII]
TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) 2020?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 152 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) 2020 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2020 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) 2020 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2020 was first recorded in 2020.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2020 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2020 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2020?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2020 is published at lom.agc.gov.my.