Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 3) 2013.
(2)
Perintah ini disifatkan telah mula berkuat kuasa dari 10 Oktober 2011
hingga 31 Disember 2021.
Tafsiran
/akn/my/act/pua/2013/42
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2013
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 is Malaysia P.U. (A), cited as P.U. (A) 42 2013, currently marked in force and first recorded in 2013.
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)
Dalam Perintah ini—
“aktiviti yang layak” ertinya apa-apa aktiviti yang berikut, dijalankan oleh orang yang layak dalam Kompleks RAPID:
(a)
pengadunan, pemprosesan atau pemecahan minyak mentah, kondensat, suapan atau suapan pertengahan;
(b)
pengeluaran, pembuatan atau pembangunan keluaran petroleum, petrokimia, kimia, produk pertengahan, terakhir atau pengeluaran berkaitannya;
(c)
penyimpanan, perumusan, pengadunan, pengagihan atau pemasaran petroleum, petrokimia, kimia, produk pertengahan, terakhir atau pengeluaran berkaitannya;
(d)
pengegasan semula LNG kepada gas dan pengagihannya relevan; atau
P.U. (A) 42 3
(e)
penjanaan, pengagihan atau jualan semua bentuk utiliti termasuk tetapi tidak terhad kepada elektrik, air, wap, gas, hidrogen, udara atau pengolahan bahan buangan;
“Kompleks RAPID” ertinya suatu kompleks yang mengandungi loji pemecahan cecair, loji penapisan, loji petrokimia atau pengeluaran kimia dan semua kemudahan sokongan dan tambahan temasuk tetapi tidak terhad kepada cecair gas asli (LNG),
Terminal Penerimaan dan Pengegasan Semula (RGT), loji berkuasa COGEN, kemudahan penyimpanan atau kemudahan pengolahan bahan buangan, dan terletak di Pengerang,
Johor;
“orang yang layak” ertinya—
(b)
mana-mana syarikat lain yang diperbadankan di bawah Akta
Syarikat 1965 [Akta 125] yang Petroliam Nasional Berhad memegang sekurang-kurangnya 51 peratus modal berbayar dalam saham biasa; atau
(c)
mana-mana syarikat lain yang diperbadankan di bawah Akta
Syarikat 1965 yang menjalankan aktiviti yang layak dalam Kompleks
RAPID yang Petroliam Nasional Berhad memegang, sama ada secara langsung atau tidak langsung, saham biasa dalam syarikat itu.
(2)
Bagi maksud Perintah ini, “RAPID” adalah singkatan bagi Pembangunan
Integrasi Kilang Penapisan Minyak dan Petrokimia.
Pengecualian 2.
(1)
Semua surat cara yang dikenakan cukai dengan duti ad valorem yang dilaksanakan oleh seorang yang layak berhubung dengan aktiviti yang layak dijalankan di Kompleks RAPID pada atau selepas 10 Oktober 2011 tetapi tidak lewat dari
P.U. (A) 42 4
31 Disember 2021 yang duti setem yang kena dibayar akan biasanya dibayar oleh orang yang layak itu adalah dikecualikan daripada duti setem yang jika tidak adalah dikenakan di bawah Akta Setem 1949.
(2)
Bagi maksud pengecualian yang layak di bawah subperenggan (1), orang yang layak hendaklah mengemukakan satu surat kelulusan daripada Menteri meluluskan orang yang layak untuk menjalankan aktiviti yang layak dalam
Kompleks RAPID.
Dibuat 29 Januari 2013
[Perb. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)159/XXXVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 42 5
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 3) ORDER 2013
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 from 10 October 2011
until 31 December 2021.
Interpretation 1.
(1)
In this Order—
“qualifying activity” means any of the following activity carried out by a qualifying person in RAPID Complex:
(a)
blending, processing or cracking of crude, condensates, feedstock or intermediate feedstock;
(b)
production, manufacturing or product development of petroleum, petrochemical, chemicals, intermediate, final products or its related by-products;
(c)
storing, formulating, blending, distributing or marketing of petroleum, petrochemical, chemicals, intermediate, final products or its related by-products;
(e)
generation, distribution or sales of all forms of utilities including but not limited to electricity, water, steam, gases, hydrogen, air or waste treatment;
“RAPID Complex” means a complex which consists of liquid cracker plants, refinery plants, petrochemical or chemical production plants and all support and auxiliary facilities including but not limited to liquid natural gas (LNG), Receiving and
Re-gasification Terminal (RGT), COGEN power plant, storage facilities or waste disposal facilities, and located in Pengerang, Johor;
“qualifying person” means—
(b)
any other company incorporated under the Companies Act 1965
[Act 125] where Petroliam Nasional Berhad holds at least 51 per cent paid up capital in respect of ordinary shares; or
(c)
any other company incorporated under the Companies Act 1965
which carries out qualifying activity within the RAPID Complex where Petroliam Nasional Berhad holds, either directly or indirectly, ordinary shares in that company.
(2)
For the purpose of this Order, “RAPID” is an abbreviation for Refinery and
Petrochemical Integrated Development.
Exemption 2.
(1)
All instrument chargeable with ad valorem duty executed by a qualifying person in relation to qualifying activity carried on in RAPID Complex on or after 10 October 2011 but not later than 31 December 2021 where stamp duty due would ordinarily be payable by that qualifying person is exempted from stamp duty which would otherwise be chargeable under the Stamp Act 1949.
P.U. (A) 42 7
(2)
For the purpose of qualifying for the exemption under subparagraph (1), a qualifying person shall produce an approval letter from the Minister approving the qualifying person to carry out qualifying activity in RAPID Complex.
Made 29 January 2013
[Perb. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)159/XXXVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 is Malaysia P.U. (A), cited as P.U. (A) 42 2013, currently marked in force and first recorded in 2013.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 was first recorded in 2013.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2013 is published at lom.agc.gov.my.