Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 was first recorded in 2011.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 contains 3 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 is published at lom.agc.gov.my.

/akn/my/act/pua/2011/441

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011

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Type: P.U. (A)
Status: In force
Enacted: 2011
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 is Malaysia P.U. (A), cited as P.U. (A) 441 2011, currently marked in force and first recorded in 2011.

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. 3) 2011.

(2)

Perintah ini mula berkuat kuasa pada 1 Januari 2012.

Pengecualian

Seksyen 2

(1)

Mana-mana perjanjian pinjaman yang disempurnakan antara seorang pembeli yang dinamakan dalam suatu Perjanjian Jual Beli dengan―

(a)

sesuatu bank, institusi kewangan, syarikat insurans atau koperasi;

(b)

seorang majikan di bawah suatu skim pinjaman perumahan pekerja; atau

(c)

Perbadanan PR1MA Malaysia, berhubung dengan pembelian harta kediaman daripada Perbadanan PR1MA Malaysia dikecualikan daripada duti setem.

(2)

Bagi maksud subperenggan (1), pengecualian ini diberikan dengan syarat bahawa―

(i)

Perjanjian Jual Beli itu disempurnakan pada atau selepas 1 Januari 2012 tetapi tidak lewat dari 31 Disember 2016; dan

(ii)

permohonan bagi pengecualian duti setem di bawah perenggan ini boleh dibuat hanya sekali.

P.U. (A) 441 3

Tafsiran

Seksyen 3

Bagi maksud Perintah ini―

“pembeli” ertinya seorang individu warganegara Malaysia yang layak membeli harta kediaman di bawah program Perumahan Rakyat 1Malaysia; dan

“harta kediaman” ertinya rumah, unit kondominium, pangsapuri atau rumah pangsa yang dibina sebagai suatu rumah kediaman di bawah program Perumahan

Rakyat 1Malaysia yang berharga tidak lebih daripada tiga ratus ribu ringgit sahaja.

Dibuat 30 Disember 2011

[Perb. CR(8.09)294/6/4-9(SJ.9); LHDN.01/35/(S)/42/51/231-7.13; PN(PU2)159/XXXV]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 441 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 3) ORDER 2011

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. 3) Order 2011.

(2)

This Order comes into operation on 1 January 2012.

Exemption 2.

(1)

Any loan agreement executed between a purchaser named in a Sale and

Purchase Agreement and―

(a)

a bank, financial institution, insurance company or co-operative society;

(b)

an employer under an employee housing loan scheme; or

(c)

PR1MA Corporation Malaysia, relating to the purchase of a residential property from PR1MA Corporation Malaysia shall be exempted from stamp duty.

(2)

For the purpose of subparagraph (1), the exemption is granted provided that―

(i)

the Sale and Purchase Agreement is executed on or after 1 January

2012 but not later than 31 December 2016; and

(ii)

the application for exemption under this paragraph shall only be made once.

P.U. (A) 441 5

Interpretation 3.

For the purpose of this Order―

“purchaser” means an individual Malaysian citizen who is eligible to purchase residential property under the Perumahan Rakyat 1Malaysia programme; and

“residential property” means a house, a condominium unit, an apartment or a flat built as a dwelling house under the Perumahan Rakyat 1Malaysia programme costing not more than three hundred thousand ringgit only.

Made 30 December 2011

[Perb. CR(8.09)294/6/4-9(SJ.9); LHDN.01/35/(S)/42/51/231-7.13; PN(PU2)159/XXXV]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Second Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 is Malaysia P.U. (A), cited as P.U. (A) 441 2011, currently marked in force and first recorded in 2011.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 was first recorded in 2011.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2011 is published at lom.agc.gov.my.