Seksyen 1
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian) (No. 4)
/akn/my/act/pua/2013/52
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2013
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 is Malaysia P.U. (A), cited as P.U. (A) 52 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
Seksyen 2013
Pengecualian
Seksyen 2
(1)
Surat cara berhubung dengan jualan dan belian debentur runcit dan sukuk runcit yang diluluskan oleh Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671] dikecualikan daripada duti setem.
(2)
Debentur runcit yang disebut dalam subperenggan (1)—
(a)
mempunyai erti yang sama diberikan kepada takrif “debentur”
dalam Akta Pasaran Modal dan Perkhidmatan 2007; dan
(b)
adalah apa-apa debentur yang dicadangkan untuk diterbitkan atau ditawarkan kepada pelabur runcit dan termasuklah debentur yang berkenaan dengannya suatu pelawaan untuk melanggan atau membeli debentur itu dicadangkan untuk dikeluarkan kepada pelabur runcit.
(3)
Sukuk runcit yang disebut dalam subperenggan (1)—
(a)
mempunyai erti yang sama yang diperuntukkan dalam garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh
Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan
Perkhidmatan 2007; dan
P.U. (A) 52 3
(b)
adalah apa-apa sukuk yang dicadangkan untuk diterbitkan atau ditawarkan kepada pelabur runcit dan termasuklah sukuk yang berkenaan dengannya suatu pelawaan untuk melanggan atau membeli sukuk itu dicadangkan untuk dikeluarkan kepada pelabur runcit.
(4)
Pelabur runcit yang disebut dalam subperenggan (2) dan (3) adalah mana-mana orang selain—
(a)
Bank Negara Malaysia yang ditubuhkan di bawah Akta Bank
Negara 2009 [Akta 701];
(b)
orang yang kepadanya suatu penawaran terkecuali atau pelawaan terkecuali dibuat sebagaimana yang dinyatakan dalam Bahagian A
Jadual
Jadual 6 Akta Pasaran Modal dan Perkhidmatan 2007; dan
(c)
orang yang kepadanya suatu terbitan terkecuali dibuat sebagaimana yang dinyatakan dalam Bahagian A Jadual 7 Akta
Pasaran Modal dan Perkhidmatan 2007.
Pemakaian 3.
Pengecualian dalam perenggan 2 hendaklah terpakai bagi surat cara yang disempurnakan, oleh pelabur runcit yang merupakan seorang individu, pada atau selepas 1 Oktober 2012 tetapi tidak lewat dari 31 Disember 2015.
Dibuat 6 Februari 2013
[Perb. (CR(8.20)116/1-138JLD.2(SK.4)); LHDN. 01; PN(PU2)159/XXXVI]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 52 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 4) ORDER 2013
IN exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949
[Act 378], the Minister makes the following order:
Citation 1.
This order may be cited as the Stamp Duty (Exemption) (No. 4) Order 2013.
Exemption 2.
(1)
An instrument relating to the sale and purchase of retail debenture and retail sukuk as approved by the Securities Commission under the Capital Markets and
Services Act 2007 [Act 671] are exempted from stamp duty.
(2)
A retail debenture referred to in subparagraph (1)—
(a)
has the same meaning assigned to the definition of “debenture” in the Capital Markets and Services Act 2007; and
(b)
shall be any debenture that is proposed to be issued or offered to a retail investor and includes a debenture where an invitation to subscribe or purchase of the debenture is proposed to be issued to the retail investor.
(3)
A retail sukuk referred to in subparagraph (1)—
(a)
has the same meaning as provided in the guidelines relating to sukuk issued by the Securities Commission under the Capital
Markets and Services Act 2007; and
(b)
shall be any sukuk that is proposed to be issued or offered to a retail investor and includes a sukuk where an invitation to
P.U. (A) 52 5
subscribe or purchase of the sukuk is proposed to be issued to the retail investor.
(4)
A retail investor referred to in subparagraphs (2) and (3) shall be any person other than—
(a)
the Central Bank of Malaysia established under the Central Bank of
Malaysia Act 2009 [Act 701];
(b)
a person to whom an excluded offer or excluded invitation is made as specified in Part A of Schedule 6 to the Capital Markets and
Services Act 2007; and
(c)
a person to whom an excluded issue is made as specified in Part A of Schedule 7 to the Capital Markets and Services Act 2007.
Application 3.
The exemption in paragraph 2 shall apply to the instruments executed, by a retail investor who is an individual, on or after 1 October 2012 but not later than 31 December 2015.
Made 6 February 2013
[Perb.(CR(8.20)116/1-138JLD.2(SK.4)); LHDN. 01; PN(PU2)159/XXXVI]
DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 is Malaysia P.U. (A), cited as P.U. (A) 52 2013, currently marked in force and first recorded in 2013.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 was first recorded in 2013.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 contains 3 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2013 is published at lom.agc.gov.my.