What is Perintah Duti Setem (Pengecualian) (No. 3) 2021?

Perintah Duti Setem (Pengecualian) (No. 3) 2021 is Malaysia P.U. (A), cited as P.U. (A) 73 2021, currently marked in force and first recorded in 2021.

Is Perintah Duti Setem (Pengecualian) (No. 3) 2021 still in force?

Yes — Perintah Duti Setem (Pengecualian) (No. 3) 2021 is currently in force.

When did Perintah Duti Setem (Pengecualian) (No. 3) 2021 take effect?

Perintah Duti Setem (Pengecualian) (No. 3) 2021 was first recorded in 2021.

How many sections does Perintah Duti Setem (Pengecualian) (No. 3) 2021 have?

Perintah Duti Setem (Pengecualian) (No. 3) 2021 contains 2 sections.

Where can I read the official version of Perintah Duti Setem (Pengecualian) (No. 3) 2021?

The official text of Perintah Duti Setem (Pengecualian) (No. 3) 2021 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Duti Setem (Pengecualian) (No. 3) 2021

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Enacted: 2021
Sections: 2

Front matterCover and publication detailsOpen

P.U. (A) 73

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2021

STAMP DUTY (EXEMPTION) (NO. 3) ORDER 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 73 2

AKTA SETEM 1949

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2021

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) 2021.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Julai 2020.

Seksyen 2

Pengecualian

(1)

Tertakluk kepada subperenggan

(2)

(3)

dan

(4)

, surat cara yang berhubungan dengan suatu percantuman atau pemerolehan yang diluluskan yang disempurnakan oleh perusahaan kecil dan sederhana adalah dikecualikan daripada duti setem.

(2)

Dalam perenggan ini—



(a)

“surat cara yang berhubungan dengan suatu percantuman atau pemerolehan yang diluluskan” ertinya 

(i)

kontrak atau perjanjian bagi penjualan atau penyewaan harta (tanah, bangunan, jentera dan peralatan);

(ii)

surat cara pindah milik dan memorandum persefahaman;

(iii)

perjanjian pinjaman atau pembiayaan; dan

(iv)

perjanjian penyewaan yang pertama; dan

P.U. (A) 73 3

(b)

“perusahaan kecil dan sederhana” mempunyai erti yang sama yang diberikan kepadanya dalam seksyen 2

Akta

Perbadanan

Pembangunan

Industri

Kecil dan

Sederhana 1995 [Akta 539].

(3)

Pengecualian di bawah subperenggan (1) hendaklah terpakai kepada surat cara yang disempurnakan pada atau selepas 1 Julai 2020 tetapi tidak lewat daripada 31 Disember 2021.

(4)

Pengecualian di bawah subperenggan (1) hendaklah tertakluk kepada syarat bahawa percantuman atau pemerolehan itu diluluskan oleh

Kementerian Pembangunan Usahawan dan Koperasi mulai 1 Julai 2020 tetapi tidak lewat daripada 30 Jun 2021.

Dibuat 19 Februari 2021

[MOF.TAX(S)700-2/1/105; PN(PU2)159/XXXIV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 73 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 3) ORDER 2021

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 2021.

(2)

This Order is deemed to have come into operation on 1 July 2020.

Exemption 2.

(1)

Subject to subparagraphs (2), (3) and (4), the instruments in relation to an approved merger or acquisition executed by small and medium enterprises shall be exempted from stamp duty.

(2)

In this paragraph—



(a)

“instruments in relation to an approved merger or acquisition”

means

(i)

contract or agreement for the sale or leasing of property

(land, building, machinery and equipment);

(ii)

instrument of transfer and memorandum of understanding;

(iii)

loan or financing agreement; and

(iv)

first leasing agreement; and

P.U. (A) 73 5

(b)

“small and medium enterprises” has the same meaning assigned to it in section 2 of the Small and Medium Industries Development

Corporation Act 1995 [Act 539].

(3)

The exemption under subparagraph (1) shall apply to the instrument executed on or after 1 July 2020 but not later than 31 December 2021.

(4)

The exemption under subparagraph (1) shall be subject to the condition that the merger or acquisition is approved by the Ministry of Entrepreneur

Development and Cooperatives from 1 July 2020 but not later than 30 June 2021.

Made 19 February 2021

[MOF.TAX(S)700-2/1/105; PN(PU2)159/XXXIV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is Perintah Duti Setem (Pengecualian) (No. 3) 2021?: Perintah Duti Setem (Pengecualian) (No. 3) 2021 is Malaysia P.U. (A), cited as P.U. (A) 73 2021, currently marked in force and first recorded in 2021.
Is Perintah Duti Setem (Pengecualian) (No. 3) 2021 still in force?: Yes — Perintah Duti Setem (Pengecualian) (No. 3) 2021 is currently in force.
When did Perintah Duti Setem (Pengecualian) (No. 3) 2021 take effect?: Perintah Duti Setem (Pengecualian) (No. 3) 2021 was first recorded in 2021.
How many sections does Perintah Duti Setem (Pengecualian) (No. 3) 2021 have?: Perintah Duti Setem (Pengecualian) (No. 3) 2021 contains 2 sections.
Where can I read the official version of Perintah Duti Setem (Pengecualian) (No. 3) 2021?: The official text of Perintah Duti Setem (Pengecualian) (No. 3) 2021 is published at lom.agc.gov.my.

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