Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 10) 2021.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2021.
Pengecualian
/akn/my/act/pua/2021/364
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 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) (NO. 10) 2021 is Malaysia P.U. (A), cited as P.U. (A) 364 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)
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 1 Januari 2021 tetapi tidak lewat daripada 31 Disember 2021.
(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.
P.U. (A) 364 3
(4)
Dalam perenggan ini—
“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 [Akta 701] bagi maksud seksyen 49 Akta itu;
“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 Semua Sektor Ekonomi;
(iii)
Kemudahan Agromakanan;
“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 8 September 2021
[MOF.TAX.700-1/3/11Jld.2; LHDN.AY.A.600-12/1/7(29)-122; PN(PU2)159/XXXIV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 364 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 10) 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)
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 1 January 2021 but not later than 31 December 2021.
(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—
“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) 364 5
“loan or financing facility” means a loan or financing facility approved under Bank Negara Malaysia’s Fund for small and medium enterprises—
(i)
All Economic Sectors Facility;
(iii)
Agrofood Facility;
“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 8 September 2021
[MOF.TAX.700-1/3/11Jld.2; LHDN.AY.A.600-12/1/7(29)-122; PN(PU2)159/XXXIV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 is Malaysia P.U. (A), cited as P.U. (A) 364 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 was first recorded in 2021.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 10) 2021 is published at lom.agc.gov.my.