Seksyen 1
(2)
Perintah ini berkuat kuasa mulai 1 Januari 2025 hingga 31 Disember 2027.
Pengecualian
/akn/my/act/pua/2025/19
PERINTAH DUTI SETEM (PENGECUALIAN) 2025
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 19 2025, currently marked in force and first recorded in 2025.
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
Menteri mengecualikan surat cara yang dinyatakan dalam
Jadual bagi pembelian rumah pangsa di bawah Program Perumahan Rakyat Majlis Tindakan
Ekonomi
Negara dan
Perumahan
Awam
Dewan
Bandaraya
Kuala
Lumpur yang disempurnakan mulai 1 Januari 2025 hingga 31 Disember 2027 daripada duti setem.
Jadual
JADUAL
[Perenggan 2]
Tafsiran
Dalam Jadual ini—
“institusi kewangan” mempunyai erti yang sama yang diberikan kepada “banker”
oleh seksyen 2 Akta;
“Skim Pembiayaan Khas” ertinya kemudahan pinjaman yang disediakan oleh
Syarikat
Perumahan
Wilayah
Persekutuan yang dimiliki sepenuhnya oleh Yayasan Wilayah Persekutuan.
3
(1)
Bil.
(2)
Skim
(3)
Surat cara
1.
Skim Pembiayaan Khas
(a)
Perjanjian jual beli antara Syarikat Perumahan
Wilayah Persekutuan dengan Dewan Bandaraya
Kuala Lumpur
(b)
Perjanjian jual beli antara seorang pembeli dengan Syarikat Perumahan Wilayah Persekutuan
(c)
Perjanjian pinjaman antara seorang pembeli dengan Syarikat Perumahan Wilayah Persekutuan
(d)
Surat cara pindah milik antara seorang pembeli dengan Dewan Bandaraya Kuala Lumpur
2.
Apa-apa skim selain
Skim Pembiayaan Khas
(a)
Perjanjian jual beli antara seorang pembeli dengan Dewan Bandaraya Kuala Lumpur
(b)
Perjanjian pinjaman antara seorang pembeli dengan suatu institusi kewangan
(c)
Surat cara pindah milik antara seorang pembeli dengan Dewan Bandaraya Kuala Lumpur
Dibuat 9 Januari 2025
[MOF.TAX.700-3/2/115; LHDN.AY.A.600-12/1/7(29)-410; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) ORDER 2025
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 2025.
(2)
This Order has effect from 1 January 2025 to 31 December 2027.
Exemption 2.
The
Minister exempts the instruments specified in the
Schedule for the purchase of a flat under the National Economic Action Council People’s Housing
Programme and Kuala Lumpur City Hall Public Housing executed from 1 January 2025
to 31 December 2027 from stamp duty.
Jadual
[Paragraph 2]
Interpretation
In this Schedule—
“financial institution” has the same meaning as assigned to “banker”
by section 2 of the Act;
“Special
Financing
Scheme”
means the loan facility provided by
Syarikat
Perumahan
Wilayah
Persekutuan which is fully owned by
Yayasan Wilayah Persekutuan.
5
(1)
No.
(2)
Scheme
(3)
Instrument
1.
Special Financing Scheme
(a)
Sale and purchase agreement between
Syarikat Perumahan Wilayah Persekutuan and Kuala Lumpur City Hall
(b)
Sale and purchase agreement between a purchaser and Syarikat Perumahan
Wilayah Persekutuan
(c)
Loan agreement between a purchaser and
Syarikat Perumahan Wilayah Persekutuan
(d)
Instrument of transfer between a purchaser and Kuala Lumpur City Hall
2.
Any scheme other than
Special Financing Scheme
(a)
Sale and purchase agreement between a purchaser and Kuala Lumpur City Hall
(b)
Loan agreement between a purchaser and a financial institution
(c)
Instrument of transfer between a purchaser and Kuala Lumpur City Hall
Made 9 January 2025
[MOF.TAX.700-3/2/115; LHDN.AY.A.600-12/1/7(29)-410; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) 2025?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 19 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) 2025 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) 2025 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) 2025 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2025 was first recorded in 2025.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) 2025 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) 2025 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) 2025?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) 2025 is published at lom.agc.gov.my.