Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 3) 2024.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2022.
Pengecualian
/akn/my/act/pua/2024/344
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 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. 3) 2024 is Malaysia P.U. (A), cited as P.U. (A) 344 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 bagi Kemudahan Pembiayaan Pelancongan PENJANA yang diluluskan di bawah
Dana Bank Negara Malaysia untuk Perusahaan Kecil dan Sederhana yang disempurnakan antara suatu institusi kewangan peserta dengan perusahaan kecil dan sederhana daripada duti setem.
(2)
Pengecualian di bawah subperenggan (1) hendaklah—
(a)
hanya terpakai bagi surat cara perjanjian pinjaman atau pembiayaan yang disempurnakan menurut suatu surat tawaran yang dikeluarkan oleh institusi kewangan peserta itu pada atau selepas 1 Januari 2022 tetapi tidak lewat dari 31 Disember 2023; dan
(b)
disertakan dengan suatu surat tawaran daripada institusi kewangan peserta kepada perusahaan kecil dan sederhana yang menyatakan kelulusan kemudahan pinjaman atau pembiayaan itu.
3
(3)
Dalam perenggan ini —
(i)
Affin Bank Berhad;
(v)
AmBank (M) Berhad;
(x)
CIMB Islamic Bank Berhad;
(b)
“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)-324; PN(PU2)159/JLD.37]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
5
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 3) 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 for the PENJANA Tourism Financing Facility approved under the Bank Negara Malaysia’s
Fund for Small and Medium Enterprises executed between a participating financial institution and small and medium enterprises from stamp duty.
(2)
The exemption under subparagraph (1) shall—
(a)
only apply to the instrument of loan or financing agreement executed pursuant to a letter of offer issued by the participating financial institution on or after 1 January 2022 but not later than 31 December 2023; and
(b)
be accompanied by a letter of offer from the participating financial institution to the small and medium enterprises which states the approval of the loan or financing facility.
6
(3)
In this paragraph—
(i)
Affin Bank Berhad;
(v)
AmBank (M) Berhad;
(x)
CIMB Islamic Bank Berhad;
(b)
“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)-324; PN(PU2)159/JLD.37]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 is Malaysia P.U. (A), cited as P.U. (A) 344 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 was first recorded in 2024.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 3) 2024 is published at lom.agc.gov.my.