PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 11) 2013

Pengecualian yang disebut dalam perenggan 2 terpakai bagi surat cara sebagaimana yang dinyatakan dalam Jadual Pertama yang disempurnakan pada atau selepas 3 Julai 2012 tetapi tidak lewat dari 2 Julai 2015.

JADUAL PERTAMA

1.

Kontrak atau perjanjian bagi penjualan atau penyewaan harta (tanah, bangunan, jentera dan peralatan)

2.

Surat cara pindah milik dan memorandum persefahaman

3.

Perjanjian pinjaman atau pembiayaan

4.

Perjanjian penyewaan yang pertama

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JADUAL KEDUA

1.

Perkhidmatan profesional—

(a)

perakaunan dan percukaian

(b)

pakar perubatan dan pergigian

(c)

seni bina

(d)

kejuruteraan

2.

Perkhidmatan kiriman cepat

3.

Perkhidmatan pendidikan menengah teknikal dan vokasional (keperluan generik dan khas) sebagaimana yang diperakui oleh Kementerian yang dipertanggungkan dengan tanggungjawab bagi pendidikan menengah teknikal dan vokasional

4.

Perkhidmatan latihan kemahiran sebagaimana yang diperakui oleh

Kementerian yang dipertanggungkan dengan tanggungjawab bagi latihan kemahiran

Dibuat 30 Ogos 2013

[Perb.0.3865/408 JLD.7(SK.3); LHDN.01/35/(S)/42/51/231-41; PN(PU2)159/XXXVIII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 285 5

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 11) ORDER 2013

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) (No. 11)

Order 2013.

(2)

This Order is deemed to have come into operation from 3 July 2012 until 2 July 2015.

Exemption 2.

(1)

Subject to subparagraphs (2) and (3), the instruments specified in the

First Schedule executed by a qualifying person pursuant to a scheme of merger or scheme of acquisition which has been approved by the Small and Medium Enterprises

Corporation Malaysia, are exempted from the payment of stamp duty.

(2)

For the purpose of subparagraph (1)—

(a)

a qualifying person referred to in subparagraph (1) shall be a person who is resident in Malaysia and carries on a business of providing qualifying services as specified in the Second Schedule, which—

(i)

is fully and directly owned by a citizen; and

(ii)

has achieved annual sales turnover of less than five million ringgit; or

P.U. (A) 285 6

(b)

the scheme of merger and scheme of acquisition referred to in subparagraph (1) shall be carried out between qualifying persons on or after 3 July 2012 but not later than 2 July 2015.

Application 3.

The exemption referred to in paragraph 2 shall apply to the instruments as specified in the First Schedule which are executed on or after 3 July 2012 but not later than 2 July 2015.

FIRST SCHEDULE

1.

Contracts or agreements for sale or lease of properties (land, building, machinery and equipment)

2.

Instrument of transfer and memorandum of understanding

3.

Loan or financing agreement

4.

First tenancy agreement

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SECOND SCHEDULE

1.

Professional services—

(a)

accounting and taxation

(b)

medical and dental specialists

(c)

architectural

(d)

engineering

2.

Courier services

3.

Technical and vocational secondary education services (generic and special needs) as certified by the Ministry charged with the responsibility for technical and vocational secondary education

4.

Skills training services as certified by the Ministry charged with the responsibility for skills training

Made 30 August 2013

[Perb.0.3865/408 JLD.7(SK.3); LHDN.01/35/(S)/42/51/231-41; PN(PU2)159/XXXVIII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance