Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 was first recorded in 2019.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 is published at lom.agc.gov.my.

/akn/my/act/pua/2019/81

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019

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Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 81 2019, currently marked in force and first recorded in 2019.

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. 2) 2019.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2019.

Pengecualian

Seksyen 2

(1)

Tertakluk kepada subperenggan (2), (3) dan (4), duti setem dikecualikan berkenaan dengan mana-mana perjanjian pinjaman untuk membiayai pembelian harta kediaman di bawah Kempen Pemilikan Rumah Kebangsaan 2019, yang bernilai lebih daripada tiga ratus ribu ringgit tetapi tidak lebih daripada dua juta lima ratus ribu ringgit, yang disempurnakan antara seseorang individu yang dinamakan dalam suatu perjanjian jual beli dengan ̶

(a)

suatu bank berlesen di bawah Akta Perkhidmatan Kewangan 2013

[Akta 758];

(b)

suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan

Islam 2013 [Akta 759];

(c)

suatu institusi kewangan pembangunan yang ditetapkan di bawah

Akta Institusi Kewangan Pembangunan 2002 [Akta 618];

(d)

suatu koperasi yang didaftarkan di bawah Akta Koperasi 1993

[Akta 502];

P.U. (A) 81 3

(e)

Borneo Housing Mortgage Finance Berhad yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777];

(f)

Mutiara Mortgage and Credit Sdn Bhd yang diperbadankan di bawah Akta Syarikat 2016;

(g)

mana-mana majikan yang menyediakan skim pinjaman perumahan pekerja;

(h)

suatu penanggung insurans berlesen yang dibenarkan menyediakan suatu pinjaman perumahan di bawah Akta Perkhidmatan

Kewangan 2013; atau

(i)

suatu pengendali takaful berlesen yang dibenarkan menyediakan suatu pinjaman perumahan Islam di bawah Akta Perkhidmatan

Kewangan Islam 2013.

(2)

Pengecualian duti setem di bawah subperenggan (1) hendaklah hanya terpakai sekiranya ̶

(a)

perjanjian jual beli bagi pembelian harta kediaman itu disempurnakan pada atau selepas 1 Januari 2019 tetapi tidak lewat daripada 30 Jun 2019 dan disetemkan di mana-mana cawangan

Lembaga Hasil Dalam Negeri Malaysia;

(b)

perjanjian jual beli bagi pembelian harta kediaman itu adalah antara seseorang individu dengan suatu pemaju perumahan; dan

(c)

harga belian dalam perjanjian jual beli ialah suatu harga selepas suatu diskaun sebanyak sepuluh peratus oleh pemaju perumahan itu kecuali bagi suatu harta kediaman yang tertakluk kepada harga terkawal.

P.U. (A) 81 4

(3)

Permohonan bagi pengecualian di bawah subperenggan (1) hendaklah disertakan dengan suatu Perakuan Kempen Pemilikan Rumah Kebangsaan 2019 yang dikeluarkan oleh Persatuan Pemaju Hartanah dan Perumahan Malaysia (REHDA),

Persatuan Pemaju Perumahan dan Hartanah Sabah (SHAREDA) atau Persatuan Pemaju

Perumahan dan Harta Tanah Sarawak (SHEDA).

(4)

Dalam perenggan ini—

“harta kediaman” ertinya suatu rumah, suatu unit kondominium, suatu pangsapuri atau suatu rumah pangsa, yang dibeli atau diperoleh semata-mata untuk digunakan sebagai suatu rumah kediaman, dan termasuk suatu pangsapuri perkhidmatan yang berhubungan dengannya pemaju perumahan itu mendapat kelulusan Lesen Pemaju Perumahan dan Permit Iklan dan Jualan di bawah Akta Pemajuan Perumahan (Kawalan dan Pelesenan) 1966 [Akta 118],

Enakmen Pemajuan Perumahan (Kawalan dan Pelesenan) 1978 [No. 24 of 1978],

Sabah atau Ordinan Pemajuan Perumahan (Kawalan dan Pelesenan) 2013,

Sarawak [Cap. 69];

“individu” ertinya seorang pembeli yang merupakan seorang warganegara

Malaysia atau pembeli bersama yang merupakan warganegara Malaysia; dan

“pemaju perumahan” ertinya suatu pemaju perumahan yang berdaftar dengan Persatuan Pemaju Hartanah dan Perumahan Malaysia (REHDA),

Persatuan

Pemaju

Perumahan dan

Hartanah

Sabah

(SHAREDA)

atau

Persatuan Pemaju Perumahan dan Harta Tanah Sarawak (SHEDA).

Dibuat 15 Mac 2019

[Perb. CR. (8.09)248/39/7-217 Jld. 13; PN(PU2)159/XXXIII]

LIM GUAN ENG

Menteri Kewangan

P.U. (A) 81 5

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 2) ORDER 2019

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. 2)

Order 2019.

(2)

This Order is deemed to have come into operation on 1 January 2019.

Exemption 2.

(1)

Subject to subparagraphs (2), (3) and (4), stamp duty shall be exempted in respect of any loan agreement to finance the purchase of residential property under the National Home Ownership Campaign 2019, the value of which is more than three hundred thousand ringgit but not more than two million five hundred thousand ringgit, executed between an individual named in the sale and purchase agreement and ̶

(a)

a licensed bank under the Financial Services Act 2013 [Act 758];

(b)

a licensed Islamic bank under the Islamic Financial Services

Act 2013 [Act 759];

(c)

a development financial institution prescribed under the Development Financial Institutions Act 2002 [Act 618];

(d)

a co-operative society registered under Co-operative Societies

Act 1993 [Act 502];

P.U. (A) 81 6

(e)

the Borneo Housing Mortgage Finance Berhad incorporated under the Companies Act 2016 [Act 777];

(f)

the Mutiara Mortgage and Credit Sdn Bhd incorporated under the Companies Act 2016;

(g)

any employer who provides an employee housing loan scheme;

(h)

a licensed insurer authorized to provide a housing loan under the Financial Services Act 2013; or

(i)

a licensed takaful operator authorized to provide an Islamic housing loan under the Islamic Financial Services Act 2013.

(2)

The exemption of the stamp duty under subparagraph (1) shall only apply if ̶

(a)

the sale and purchase agreement for the purchase of the residential property is executed on or after 1 January 2019 but not later than 30 June 2019 and is stamped at any branch of the Inland Revenue Board Malaysia;

(b)

the sale and purchase agreement for the purchase of the residential property is between an individual and a property developer; and

(c)

the purchase price in the sale and purchase agreement is a price after a discount of ten percent by the property developer except for a residential property which is subject to controlled pricing.

P.U. (A) 81 7

(3)

The application for exemption under subparagraph (1) shall be accompanied by a National Home Ownership Campaign 2019 Certification issued by the Real Estate and Housing Developers’ Association (REHDA) Malaysia, Sabah Housing and Real Estate Developers Association (SHAREDA) or Sarawak Housing and Real

Estate Developers’ Association (SHEDA).

(4)

In this paragraph—

“residential property” means a house, a condominium unit, an apartment or a flat, purchased or obtained solely to be used as a dwelling house, and includes a service apartment for which the property developer has obtained an approval for a Developers’ License and Advertising and Sales Permit under the

Housing Development (Control and Licensing) Act 1966 [Act 118], Housing

Development (Control and Licensing) Enactment 1978, Sabah [No. 24 of 1978] or

Housing

Development

(Control and

Licensing)

Ordinance 2013,

Sarawak [Cap. 69];

“individual” means a purchaser who is a Malaysian citizen or co-purchasers who are Malaysian citizens; and

“property developer” means a property developer registered under the

Real Estate and Housing Developers’ Association (REHDA) Malaysia, Sabah

Housing and Real Estate Developers Association (SHAREDA) or Sarawak Housing and Real Estate Developers’ Association (SHEDA).

Made 15 March 2019

[Perb. CR. (8.09)248/39/7-217 Jld. 13; PN(PU2)159/XXXIII]

LIM GUAN ENG

Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 81 2019, currently marked in force and first recorded in 2019.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 was first recorded in 2019.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 contains 2 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2019 is published at lom.agc.gov.my.