Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 4) 2018.
/akn/my/act/pua/2018/321
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 is Malaysia P.U. (A), cited as P.U. (A) 321 2018, currently marked in force and first recorded in 2018.
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)
Mana-mana perjanjian pinjaman untuk membiayai pembelian satu unit harta kediaman sahaja bernilai tidak melebihi tiga ratus ribu ringgit (RM300,000.00)
yang disempurnakan antara seorang individu yang dinamakan dalam perjanjian jual beli dengan—
(b)
suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan
Islam 2013 [Akta 759];
(c)
suatu institusi kewangan pembangunan yang ditetapkan di bawah
Akta Institusi Kewangan Pembangunan 2002 [Akta 618];
(e)
suatu pengendali takaful berlesen di bawah Akta Perkhidmatan
Kewangan Islam 2013;
P.U. (A) 321 3
(h)
Borneo Housing Mortgage Finance Berhad yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777]; atau
(i)
Mutiara Mortgage and Credit Sdn Bhd yang diperbadankan di bawah Akta Syarikat 2016, adalah dikecualikan daripada duti setem.
(2)
Pengecualian duti setem di bawah subperenggan (1) hendaklah hanya terpakai sekiranya—
(a)
perjanjian jual beli bagi pembelian harta kediaman disempurnakan pada atau selepas 1
Januari 2019
tetapi tidak lewat daripada 31 Disember 2020; dan
(b)
individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama.
(3)
Permohonan bagi pengecualian duti setem hendaklah disertakan dengan surat akuan berkanun di bawah Akta Akuan Berkanun 1960 [Akta 783] oleh individu yang disebut dalam subperenggan (1) yang mengesahkan bahawa individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama.
P.U. (A) 321 4
(4)
Dalam perenggan ini—
“harta kediaman” ertinya rumah, unit kondominium, pangsapuri atau rumah pangsa yang dibeli atau diperoleh semata-mata untuk digunakan sebagai rumah kediaman; dan
“individu” ertinya seorang pembeli, atau pembeli bersama, yang merupakan warganegara Malaysia.
Dibuat 17 Disember 2018
[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)159/XXXII]
LIM GUAN ENG
Menteri Kewangan
P.U. (A) 321 5
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 4) ORDER 2018
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)
Any loan agreement to finance the purchase of only one unit of residential property the value of which is not more than three hundred thousand ringgit
(RM300,000.00) executed between an individual named in the sale and purchase agreement and—
(b)
a licensed Islamic bank under the Islamic Financial Services
Act 2013 [Act 759];
(c)
a development financial institution prescribed under the
Development Financial Institutions Act 2002 [Act 618];
(f)
a co-operative society registered under the Co-operative Societies
Act 1993 [Act 502];
P.U. (A) 321 6
(h)
the Borneo Housing Mortgage Finance Berhad incorporated under the Companies Act 2016 [Act 777]; or
(i)
the Mutiara Mortgage and Credit Sdn Bhd incorporated under the
Companies Act 2016, shall be exempted from stamp duty.
(2)
The exemption of the stamp duty under subparagraph (1) shall only apply if—
(a)
the sale and purchase agreement for the purchase of the residential property is executed on or after 1 January 2019 but not later than 31 December 2020; and
(b)
the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
(3)
The application for the exemption of the stamp duty shall be accompanied by a statutory declaration under the Statutory Declarations Act 1960 [Act 783] by the individual referred to in subparagraph (1) confirming that the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
(4)
In this paragraph—
“residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house; and
“individual”
means a purchaser, or co-purchaser, who is a
Malaysian citizen.
P.U. (A) 321 7
Made 17 December 2018
[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)159/XXXII]
LIM GUAN ENG
Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 is Malaysia P.U. (A), cited as P.U. (A) 321 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 was first recorded in 2018.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2018 is published at lom.agc.gov.my.