Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 2) 2024.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2022.
Pengecualian
/akn/my/act/pua/2024/343
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 is Malaysia P.U. (A), cited as P.U. (A) 343 2024, currently marked in force and first recorded in 2024.
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)
Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan yang berhubungan dengan kemudahan pinjaman atau pembiayaan yang disempurnakan antara suatu institusi kewangan dengan perusahaan kecil dan sederhana daripada duti setem.
(2)
Pengecualian di bawah subperenggan (1) hendaklah terpakai bagi surat cara yang disebut itu yang disempurnakan menurut suatu surat tawaran yang dikeluarkan oleh institusi kewangan itu pada atau selepas 1 Januari 2022 tetapi tidak lewat dari 31 Disember 2023.
(3)
Pengecualian di bawah subperenggan (1) hendaklah disertakan dengan suatu surat tawaran daripada institusi kewangan kepada perusahaan kecil dan sederhana yang menyatakan kelulusan kemudahan pinjaman atau pembiayaan itu.
(4)
Dalam perenggan ini—
(a)
“institusi kewangan” mempunyai erti yang sama sebagaimana yang diberikan kepada “banker” dalam seksyen 2 Akta, dan mana-mana orang yang ditetapkan sebagai suatu institusi kewangan oleh Menteri di bawah subseksyen 2(1) Akta Bank
3
Negara Malaysia 2009 [Akta 701] bagi maksud seksyen 49
Akta Bank Negara Malaysia 2009;
(b)
“kemudahan pinjaman atau pembiayaan”
ertinya suatu
Kemudahan Bantuan Bencana 2022 atau suatu Kemudahan
Bantuan Bencana yang diluluskan di bawah Dana Bank Negara
Malaysia untuk Perusahaan Kecil dan Sederhana;
(c)
“perusahaan kecil dan sederhana” mempunyai erti yang diberikan kepadanya dalam seksyen 2 Akta Perbadanan Perusahaan Kecil dan
Sederhana Malaysia 1995 [Akta 539].
Dibuat 12 November 2024
[MOF.TAX.700-3/2/138; LHDN.AY.A 600-12/1/7(29)-323; PN(PU2)159/JLD.37]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 2) ORDER 2024
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.
(2)
This Order is deemed to have come into operation on 1 January 2022.
Exemption 2.
(1)
The Minister exempts the instrument of loan or financing agreement relating to the loan or financing facility executed between a financial institution and small and medium enterprises from stamp duty.
(2)
The exemption under subparagraph (1) shall apply to the said instrument which is executed pursuant to a letter of offer issued by the financial institution on or after 1 January 2022 but not later than 31 December 2023.
(3)
The exemption under subparagraph (1) shall be accompanied by a letter of offer from the financial institution to the small and medium enterprises which states the approval of the loan or financing facility.
(4)
In this paragraph—
(a)
“financial institution” has the same meaning as that assigned to “banker” in section 2 of the Act, and any person prescribed as a financial institution by the Minister under subsection 2(1)
of the Central Bank of Malaysia Act 2009 [Act 701] for the purposes of section 49 of the Central Bank of Malaysia Act 2009;
5
(b)
“loan or financing facility” means a Disaster Relief Facility 2022
or a Disaster Relief Facility approved under Bank Negara Malaysia’s
Fund for Small and Medium Enterprises;
(c)
“small and medium enterprises” has the meaning assigned to it in section 2 of the Small and Medium Enterprises Corporation
Malaysia Act 1995 [Act 539].
Made 12 November 2024
[MOF.TAX.700-3/2/138; LHDN.AY.A 600-12/1/7(29)-323; PN(PU2)159/JLD.37]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 is Malaysia P.U. (A), cited as P.U. (A) 343 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 was first recorded in 2024.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2024 is published at lom.agc.gov.my.