Seksyen 1
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2021.
Pengecualian
/akn/my/act/pua/2021/53
PERINTAH DUTI SETEM (PENGECUALIAN) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 53 2021, currently marked in force and first recorded in 2021.
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)
Menteri mengecualikan semua surat cara pindah milik bagi pembelian satu unit harta kediaman sahaja yang bernilai tidak melebihi lima ratus ribu ringgit
(RM500,000.00) yang disempurnakan oleh seseorang individu daripada duti setem sekiranya—
(a)
perjanjian jual beli bagi pembelian harta kediaman disempurnakan pada atau selepas 1
Januari 2021
tetapi tidak lewat daripada 31 Disember 2025; dan
(b)
individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersama.
(2)
Bagi maksud subperenggan (1), nilai harta kediaman itu hendaklah berdasarkan nilai pasaran.
(3)
Permohonan bagi pengecualian di bawah subperenggan (1) hendaklah disertakan dengan surat akuan berkanun di bawah Akta Akuan Berkanun 1960
[Akta 783] oleh individu yang disebut dalam subperenggan (1) yang mengesahkan
P.U. (A) 53 3
bahawa individu itu tidak pernah memiliki apa-apa harta kediaman termasuk suatu harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersama.
(4)
Dalam perenggan ini—
(a)
“harta kediaman” ertinya suatu rumah, suatu unit kondominium, suatu pangsapuri atau suatu rumah pangsa, yang dibeli atau diperoleh semata-mata untuk digunakan sebagai suatu rumah kediaman; dan
(b)
“individu” ertinya seorang pembeli suatu harta kediaman yang merupakan seorang warganegara Malaysia atau pembeli bersama suatu harta kediaman yang merupakan warganegara Malaysia.
Dibuat 4 Januari 2021
[Perb.MOF.TAX(S)700-3/2/174; LHDN.AY.600-12/1/7(29)-78; PN(PU2)159/XXXIV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 53 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) ORDER 2021
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 1 January 2021.
Exemption 2.
(1)
The Minister exempts all instrument of transfer for the purchase of only one unit of residential property the value of which is not more than five hundred thousand ringgit (RM500,000.00) executed by an individual from stamp duty if—
(a)
the sale and purchase agreement for the purchase of the residential property is executed on or after 1 January 2021
but not later than 31 December 2025; and
(b)
the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
(2)
For the purpose of subparagraph (1), the value of the residential property shall be based on the market value.
(3)
The application for the exemption under subparagraph (1) shall be accompanied by a statutory declaration under the Statutory Declarations Act 1960
[Act 783] by the individual referred to in subparagraph (1) confirming that the individual
P.U. (A) 53 5
has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
(4)
In this paragraph—
(a)
“residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house; and
(b)
“individual” means a purchaser of a residential property who is a Malaysian citizen or co-purchaser of a residential property who is a Malaysian citizen.
Made 4 January 2021
[Perb.MOF.TAX(S)700-3/2/174; LHDN.AY.600-12/1/7(29)-78; PN(PU2)159/XXXIV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) 2021?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 53 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) 2021 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2021 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) 2021 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2021 was first recorded in 2021.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2021 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2021 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2021?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2021 is published at lom.agc.gov.my.