Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 was first recorded in 2021.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 is published at lom.agc.gov.my.

/akn/my/act/pua/2021/301

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 is Malaysia P.U. (A), cited as P.U. (A) 301 2021, currently marked in force and first recorded in 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. 4) 2021.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Jun 2021.

Pengecualian

Seksyen 2

(1)

Duti setem hendaklah dikecualikan berkenaan dengan mana-mana perjanjian pinjaman untuk membiayai pembelian harta kediaman di bawah

Kempen Pemilikan Rumah 2021, yang bernilai lebih daripada tiga ratus ribu ringgit tetapi tidak lebih daripada dua juta lima ratus ribu ringgit, yang disempurnakan antara seseorang individu yang dinamakan dalam suatu perjanjian jual beli dengan—

(a)

suatu bank berlesen di bawah Akta Perkhidmatan Kewangan 2013

[Akta 758];

(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];

(d)

suatu koperasi yang didaftarkan di bawah Akta Koperasi 1993

[Akta 502];

P.U. (A) 301 3

(e)

mana-mana majikan yang menyediakan suatu skim pinjaman perumahan pekerja;

(f)

Borneo Housing Mortgage Finance Berhad (Nombor Pendaftaran

Syarikat:

25457-V)

yang diperbadankan di bawah

Akta Syarikat 2016 [Akta 777];

(g)

Mutiara Mortgage and Credit Sdn Bhd (Nombor Pendaftaran

Syarikat:

257663-T)

yang diperbadankan di bawah

Akta Syarikat 2016;

(h)

suatu penanggung insurans berlesen yang dibenarkan untuk menyediakan suatu pinjaman perumahan di bawah

Akta Perkhidmatan Kewangan 2013; atau

(i)

suatu pengendali takaful berlesen yang dibenarkan untuk menyediakan suatu pinjaman perumahan Islam di bawah

Akta Perkhidmatan Kewangan Islam 2013.

(2)

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

(a)

perjanjian jual beli bagi pembelian harta kediaman itu adalah antara seseorang individu dengan suatu pemaju perumahan;

(b)

harga belian dalam perjanjian jual beli yang disebut dalam subsubperenggan (a) ialah suatu harga selepas suatu diskaun sekurang-kurangnya sebanyak sepuluh peratus daripada harga asal yang ditawarkan oleh pemaju perumahan itu kecuali bagi suatu harta kediaman yang tertakluk kepada harga terkawal; dan

P.U. (A) 301 4

(c)

perjanjian jual beli bagi pembelian harta kediaman itu disempurnakan pada atau selepas 1 Jun 2021 tetapi tidak lewat daripada 31 Disember 2021 dan disetemkan di mana-mana cawangan Lembaga Hasil Dalam Negeri Malaysia.

(3)

Suatu Perakuan Kempen Pemilikan Rumah 2021 yang dikeluarkan oleh

Persatuan Pemaju Hartanah dan Perumahan Malaysia (REHDA), Persatuan Pemaju

Perumahan dan Hartanah Sabah (SHAREDA) atau Persatuan Pemaju Perumahan dan

Harta Tanah Sarawak (SHEDA) hendaklah dikemukakan oleh individu yang berkenaan kepada mana-mana cawangan Lembaga Hasil Dalam Negeri Malaysia bagi tujuan mendapatkan pengecualian di bawah subperenggan (1).

(4)

Dalam perenggan ini—

(a)

“harta kediaman” ertinya suatu rumah, suatu unit kondominium, suatu pangsapuri atau suatu rumah pangsa, yang dibeli atau diperoleh semata-mata untuk digunakan sebagai suatu rumah kediaman, dan termasuk suatu pangsapuri perkhidmatan dan pejabat kecil pejabat rumah (SOHO) yang baginya pemaju perumahan itu telah mendapat kelulusan Lesen Pemaju Perumahan dan Permit Iklan dan Jualan di bawah Akta Pemajuan Perumahan

(Kawalan dan Pelesenan) 1966 [Akta 118], Enakmen Pemajuan

Perumahan (Kawalan dan Pelesenan) 1978, Sabah [No.24 of 1978]

atau Ordinan Pemajuan Perumahan (Kawalan dan Pelesenan) 2013,

Sarawak [Cap. 69];

(b)

“individu” ertinya seorang pembeli suatu harta kediaman yang merupakan seorang warganegara Malaysia atau pembeli bersama suatu harta kediaman yang merupakan warganegara Malaysia; dan

(c)

“pemaju perumahan” ertinya suatu pemaju perumahan yang berdaftar dengan Persatuan Pemaju Hartanah dan Perumahan

P.U. (A) 301 5

Malaysia (REHDA), Persatuan Pemaju Perumahan dan Hartanah

Sabah (SHAREDA) atau Persatuan Pemaju Perumahan dan

Harta Tanah Sarawak (SHEDA).

Dibuat 9 Julai 2021

[MOF.TAX(S)700-1/3/11JLD.3(56);LHDN.AY.A.600-12/1/7(29)-124;

PN(PU2)159/XXXIV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 301 6

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 4) 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. 4)

Order 2021.

(2)

This Order is deemed to have come into operation on 1 June 2021.

Exemption 2.

(1)

Stamp duty shall be exempted in respect of any loan agreement to finance the purchase of residential property under the Home Ownership Campaign 2021, the value of which is more than three hundred thousand ringgit but not more than two million five hundred thousand ringgit, executed between an individual named in a sale and purchase agreement and—

(a)

a licensed bank under the Financial Services Act 2013 [Act 758];

(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];

(d)

a co-operative society registered under the Co-operative Societies

Act 1993 [Act 502];

(e)

any employer who provides an employee housing loan scheme;

P.U. (A) 301 7

(f)

Borneo Housing Mortgage Finance Berhad (Company Registration

Number: 25457-V) incorporated under the Companies Act 2016

[Act 777];

(g)

Mutiara Mortgage and Credit Sdn Bhd (Company Registration

Number: 257663-T) incorporated under the Companies Act 2016;

(h)

a licensed insurer authorized to provide a housing loan under the

Financial Services Act 2013; or

(i)

a licensed takaful operator authorized to provide an Islamic housing loan under the Islamic Financial Services Act 2013.

(2)

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

(a)

the sale and purchase agreement for the purchase of the residential property is between an individual and a property developer;

(b)

the purchase price in the sale and purchase agreement referred to in subsubparagraph (a) is a price after a discount of at least ten per cent from the original price offered by the property developer except for a residential property which is subject to controlled pricing; and

(c)

the sale and purchase agreement for the purchase of the residential property is executed on or after 1 June 2021 but not later than 31 December 2021 and is stamped at any branch of the

Inland Revenue Board Malaysia.

(3)

A Home Ownership Campaign 2021 Certification issued by the

Real Estate and Housing Developers’ Association (REHDA) Malaysia, Sabah Housing and

P.U. (A) 301 8

Real Estate Developers’ Association (SHAREDA) or Sarawak Housing and Real Estate

Developers’ Association (SHEDA) shall be submitted by the individual concerned to any branch of the Inland Revenue Board Malaysia for the purpose of obtaining the exemption under subparagraph (1).

(4)

In this paragraph—

(a)

“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 includes a service apartment and small office home office (SOHO) for which the property developer has obtained an approval for a Developer’s License and Advertising and Sales

Permit under the Housing Development (Control and Licensing)

Act 1966 [Act 118], Housing Development (Control and Licensing)

Enactment 1978, Sabah [No.24 of 1978] or Housing Development

(Control and Licensing) Ordinance 2013, Sarawak [Cap. 69];

(b)

“individual” means a purchaser of a residential property who is a

Malaysian citizen or co-purchasers of a residential property who are

Malaysian citizens; and

(c)

“property developer” means a property developer registered with the Real Estate and Housing Developers’ Association (REHDA)

Malaysia, Sabah Housing and Real Estate Developers’ Association

(SHAREDA) or Sarawak Housing and Real Estate Developers’

Association (SHEDA).

P.U. (A) 301 9

Made 9 July 2021

[MOF.TAX(S)700-1/3/11JLD.3(56);LHDN.AY.A.600-12/1/7(29)-124;

PN(PU2)159/XXXIII]

TENGKU DATUK SERI UTAMA ZAFRUL TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 is Malaysia P.U. (A), cited as P.U. (A) 301 2021, currently marked in force and first recorded in 2021.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 was first recorded in 2021.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 contains 2 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 4) 2021 is published at lom.agc.gov.my.