Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 2) 2017.
/akn/my/act/pua/2017/408
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Quick answer
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2017 is Malaysia P.U. (A), cited as P.U. (A) 408 2017, currently marked in force and first recorded in 2017.
Opening note
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 2) 2017.
Nota kontrak yang disempurnakan bagi transaksi penjualan dan pembelian waran berstruktur atau dana dagangan bursa yang diluluskan oleh
Suruhanjaya
Sekuriti
Malaysia di bawah
Akta
Pasaran
Modal dan
Perkhidmatan 2007 [Akta 671] di Bursa Malaysia Securities Berhad dikecualikan daripada duti setem.
Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai bagi nota kontrak yang disempurnakan pada atau selepas 1 Januari 2018 tetapi tidak lewat daripada 31 Disember 2020.
Bagi maksud perenggan ini—
“dana dagangan bursa” mempunyai erti yang diberikan kepadanya dalam garis panduan yang berhubungan dengan dana dagangan bursa yang dikeluarkan oleh
Suruhanjaya Sekuriti Malaysia di bawah Akta Pasaran Modal dan Perkhidmatan 2007;
“waran berstruktur” mempunyai erti yang diberikan kepadanya dalam garis panduan yang berhubungan dengan waran berstruktur yang dikeluarkan oleh
Suruhanjaya Sekuriti Malaysia di bawah Akta Pasaran Modal dan Perkhidmatan 2007.
P.U. (A) 408 3
Dibuat 21 Disember 2017
[CR(8.09)248/39/7-217 JLD.13(SK.1); PN(PU2)159/XXX]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
P.U. (A) 408 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 2) ORDER 2017
Opening note
A contract note executed for the sale and purchase transaction of structured warrant or exchange-traded fund approved by the
Securities
Commission
Malaysia under the
Capital
Markets and
Services Act 2007 [Act 671] in Bursa Malaysia Securities Berhad is exempted from stamp duty.
The exemption referred to in subparagraph (1) shall apply to the contract note executed on or after 1 January 2018 but not later than 31 December 2020.
For the purpose of this paragraph—
“exchange-traded fund” has the meaning assigned to it in the guidelines relating to exchange-traded fund issued by the Securities Commission Malaysia under the
Capital Markets and Services Act 2007;
“structured warrant” has the meaning assigned to it in the guidelines relating to structured warrant issued by the Securities Commission Malaysia under the
Capital Markets and Services Act 2007.
P.U. (A) 408 5
Made 21 December 2017
[CR(8.09)248/39/7-217 JLD.13(SK.1); PN(PU2)159/XXX]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance