Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 was first recorded in 2021.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021 is published at lom.agc.gov.my.

/akn/my/act/pua/2021/386

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 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. 13) 2021 is Malaysia P.U. (A), cited as P.U. (A) 386 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 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)

(No. 13) 2021.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Disember 2020.

Pengecualian

Seksyen 2

(1)

Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan untuk Kemudahan Bantuan dan Pemulihan Bersasar yang diluluskan di bawah

Tabung Bank Negara Malaysia untuk perusahaan kecil dan sederhana yang disempurnakan di antara Bank Negara Malaysia dengan suatu institusi kewangan peserta daripada duti setem.

(2)

Pengecualian yang disebut dalam subperenggan (1) hendaklah hanya terpakai sekiranya surat cara perjanjian pinjaman atau pembiayaan itu disempurnakan pada atau selepas 1 Disember 2020 tetapi tidak lewat daripada 31 Disember 2021.

(3)

Dalam perenggan ini, “institusi kewangan peserta” ertinya—

(a)

Affin Bank Berhad;

(b)

Alliance Bank Malaysia Berhad;

(c)

Alliance Islamic Bank Berhad;

(d)

AmBank (M) Berhad;

P.U. (A) 386 3

(e)

Bank Islam Malaysia Berhad;

(f)

Bank Kerjasama Rakyat Malaysia Berhad (Bank Rakyat);

(g)

Bank Muamalat Malaysia Berhad;

(h)

Bank of China (Malaysia) Berhad;

(i)

Bank Pertanian Malaysia Berhad (Agrobank);

(j)

Bank Simpanan Nasional;

(k)

CIMB Bank Berhad;

(l)

HSBC Bank Malaysia Berhad;

(m)

Hong Leong Bank Berhad;

(n)

Malayan Banking Berhad;

(o)

MBSB Bank Berhad;

(p)

OCBC Bank (Malaysia) Berhad;

(q)

Public Bank Berhad;

(r)

RHB Bank Berhad;

(s)

Small Medium Enterprise Development Bank Malaysia Berhad

(SME Bank);

(t)

Standard Chartered Bank Malaysia Berhad; dan

P.U. (A) 386 4

(u)

United Overseas Bank (Malaysia) Bhd.

Dibuat 6 Oktober 2021

[MOF.TAX.700-3/2/138;LHDN.AY.A.600-12/1/7(29)-120; PN(PU2)159/Jld. 35]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 386 5

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 13) 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.

(1)

This order may be cited as the Stamp Duty (Exemption) (No.13)

Order 2021.

(2)

This Order is deemed to have come into operation on 1 December 2020.

Exemption 2.

(1)

The Minister exempts the instrument of loan or financing agreement for the Targeted Relief and Recovery Facility approved under Bank Negara Malaysia’s Fund for small and medium enterprises executed between Bank Negara Malaysia with a participating financial institution from stamp duty.

(2)

The exemption referred to in subparagraph (1) shall only apply if the instrument of loan or financing agreement is executed on or after 1 December 2020 but not later than 31 December 2021.

(3)

In this paragraph, “participating financial institution” means—

(a)