Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 15) 2021.
/akn/my/act/pua/2021/464
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 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. 15) 2021 is Malaysia P.U. (A), cited as P.U. (A) 464 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)
Mana-mana polisi insurans atau sijil takaful bagi produk yang dikeluarkan oleh penanggung insurans berlesen atau pengendali takaful berlesen kepada perusahaan mikro atau perusahaan kecil dan sederhana dengan nilai premium atau sumbangan takaful tahunan yang tidak melebihi dua ratus lima puluh ringgit dikecualikan daripada duti setem.
(2)
Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai bagi mana-mana polisi insurans atau sijil takaful yang dikeluarkan pada atau selepas 1 Januari 2022 tetapi tidak lewat dari 31 Disember 2025.
(3)
Bagi maksud perenggan ini —
(a)
“penanggung insurans berlesen” mempunyai erti yang sama yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan
Kewangan 2013 [Akta 758];
(b)
“pengendali takaful berlesen” mempunyai erti yang sama yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan
Kewangan Islam 2013 [Akta 759];
P.U. (A) 464 3
(c)
“perusahaan mikro” atau “perusahaan kecil dan sederhana” ertinya perusahaan mikro atau perusahaan kecil dan sederhana sebagaimana yang ditentukan oleh Majlis Pembangunan Usahawan dan Perusahaan Kecil dan Sederhana Kebangsaan yang ditubuhkan di bawah seksyen 2A Akta Perbadanan Pembangunan Industri Kecil dan Sederhana 1995 [Akta 539]; dan
(d)
sebutan tentang produk dalam subperenggan (1) adalah sebutan tentang produk insurans atau takaful yang telah diluluskan oleh
Bank Negara Malaysia untuk ditawarkan oleh penanggung insurans berlesen atau pengendali takaful berlesen seperti berikut:
(i)
insurans atau takaful kebakaran;
(v)
insurans atau takaful liabiliti;
(vi)
insurans atau takaful kejuruteraan.
Dibuat 21 Disember 2021
[MOF.TAX(S)700-1/3/11Jld.3; LHDN.AY.A.600-12/1/7(29)-163; PN(PU2)159/Jld.35]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 464 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 15) 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)
Any insurance policies or takaful certificates for product issued by a licensed insurer or a licensed takaful operator to micro enterprise or small and medium enterprises with an annual premium or takaful contribution not exceeding two hundred fifty ringgit are exempted from stamp duty.
(2)
The exemption referred to in subparagraph (1) shall apply to any insurance policies or takaful certificates issued on or after 1 January 2022
but not later than 31 December 2025.
(3)
For the purposes of this paragraph —
(a)
“licensed insurer” has the same meaning assigned to it in subsection 2(1) of the Financial Services Act 2013 [Act 758];
(b)
“licensed takaful operator” has the same meaning assigned to it in subsection 2(1) of the Islamic Financial Services Act 2013 [Act 759];
P.U. (A) 464 5
(c)
“micro enterprise” or “small and medium enterprises” means micro enterprises or small and medium enterprises as may be determined by the National Entrepreneur and Small and Medium Enterprises
Development Council established under section 2A of the Small and
Medium Industries Development Corporation Act 1995 [Act 539];
and
(d)
a reference to products in subparagraph (1) shall be a reference to insurance or takaful products which have been approved by the
Central Bank of Malaysia to be offered by a licensed insurer or takaful operator as follows:
(i)
fire insurance or takaful;
(v)
liability insurance or takaful;
(vi)
engineering insurance or takaful.
Made 21 December 2021
[MOF.TAX(S)700-1/3/11Jld.3; LHDN.AY.A.600-12/1/7(29)-163; PN(PU2)159/Jld.35]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 is Malaysia P.U. (A), cited as P.U. (A) 464 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 was first recorded in 2021.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 15) 2021 is published at lom.agc.gov.my.