Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 was first recorded in 2023.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 is published at lom.agc.gov.my.

/akn/my/act/pua/2023/178

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 4

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 is Malaysia P.U. (A), cited as P.U. (A) 178 2023, currently marked in force and first recorded in 2023.

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) 2023.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 April 2023.

Pengecualian

Seksyen 2

(1)

Menteri mengecualikan duti setem berkenaan dengan semua surat cara pindah milik mana-mana harta tak alih yang merupakan pelupusan sukarela inter vivos daripada pemberi yang dinyatakan dalam ruang (2) Jadual kepada penerima yang dinyatakan dalam ruang (3) Jadual.

(2)

Pengecualian duti setem yang disebut dalam subperenggan (1) hendaklah terhad kepada duti setem yang sepatutnya dikenakan bagi satu juta ringgit pertama atau kurang daripada nilai harta tak alih itu dan lima puluh peratus daripada duti setem yang boleh dikenakan ke atas suatu amaun yang melebihi satu juta ringgit hendaklah dikenakan ke atas amaun baki nilai harta tak alih yang melebihi satu juta ringgit.

(3)

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

(a)

surat cara pindah milik harta tak alih itu disempurnakan pada atau selepas 1 April 2023; dan

(b)

penerima ialah seorang warganegara Malaysia.

(4)

Bagi maksud subperenggan (2), nilai harta tak alih itu hendaklah berdasarkan nilai pasaran.

Jadual

JADUAL

[Perenggan 2]

Dalam Jadual ini, “anak” ertinya anak yang sah taraf, anak tiri atau anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang.

(1)

Butiran

(2)

Pemberi

(3)

Penerima

(a)

Ibu atau bapa; atau

(b)

Ibu dan bapa

Anak 2.

Anak

(a)

Ibu atau bapa; atau

(b)

Ibu dan bapa

(a)

Datuk atau nenek; atau

(b)

Datuk dan nenek

Cucu 4.

Cucu

(a)

Datuk atau nenek; atau

(b)

Datuk dan nenek

Dibuat 8 Jun 2023

[MOF.TAX(S)700-1/3/11JLD4; LHDN.AY.A600-12/1/7(29)-307; PN(PU2)159/Jld.36]

ANWAR BIN IBRAHIM

Menteri Kewangan

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 3) ORDER 2023

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 2023.

(2)

This Order is deemed to have come into operation on 1 April 2023.

Exemption 2.

(1)

The Minister exempts stamp duty in respect of all instruments of transfer of any immovable property operating as a voluntary disposition inter vivos from the donor specified in column (2) of the Schedule to the recipient specified in column (3)

of the Schedule.

(2)

The exemption of stamp duty referred to in subparagraph (1) shall be limited to the stamp duty that should be imposed for the first one million ringgit or less from the value of the immovable property and fifty per centum of the stamp duty chargeable on an amount in excess of one million ringgit shall be imposed on the balance amount of the value of the immovable property which is more than one million ringgit.

(3)

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

(a)

the instrument of transfer of the immovable property is executed on or after 1 April 2023; and

(b)

the recipient is a Malaysian citizen.

(4)

For the purposes of subparagraph (2), the value of the immovable property shall be based on market value.

Jadual

[Paragraph 2]

In this Schedule, “child” means a legitimate child, a step child or child adopted in accordance with any law.

(1)

Item

(2)

Donor

(3)

Recipient 1.

(a)

Mother or father; or

(b)

Mother and father

Child

(a)

Mother or father; or

(b)

Mother and father

(a)

Grandfather or grandmother; or

(b)

Grandfather and grandmother

Grandchild 4.

Grandchild

(a)

Grandfather or grandmother; or

(b)

Grandfather and grandmother

Made 8 June 2023

[MOF.TAX(S)700-1/3/11JLD4; LHDN.AY.A600-12/1/7(29)-307; PN(PU2)159/Jld.36]

ANWAR BIN IBRAHIM

Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 is Malaysia P.U. (A), cited as P.U. (A) 178 2023, currently marked in force and first recorded in 2023.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 was first recorded in 2023.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 contains 2 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2023 is published at lom.agc.gov.my.