Seksyen 1
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian) (No. 5)
/akn/my/act/pua/2013/91
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 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. 5) 2013 is Malaysia P.U. (A), cited as P.U. (A) 91 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 yang disempurnakan oleh pembeli asal, iaitu pembeli yang namanya dinyatakan dalam Perjanjian Jual Beli asal berhubung dengan projek terbengkalai, atau warisnya dikecualikan daripada duti setem.
(2)
Surat cara yang disebut dalam subperenggan (1) adalah—
(a)
apa-apa surat cara pinjaman atau perjanjian pinjaman yang diluluskan oleh bank dan institusi kewangan bagi maksud pembiayaan harta kediaman yang dipulihkan berhubung dengan projek terbengkalai; dan
(b)
apa-apa surat cara pindah milik bagi maksud pindah milik harta kediaman yang dipulihkan berhubung dengan projek terbengkalai.
(3)
Bank dan institusi kewangan yang disebut dalam subsubperenggan (2)(2)(a) adalah—
(a)
mana-mana bank atau syarikat kewangan yang dilesenkan atau disifatkan dilesenkan di bawah Akta Bank dan Institusi Kewangan 1989 [Akta 372];
P.U. (A) 91 3
(c)
mana-mana institusi kewangan pembangunan yang ditetapkan di bawah Akta Institusi Kewangan Pembangunan 2002 [Akta 618];
(d)
mana-mana perniagaan insurans yang dilesenkan di bawah
Akta Insurans 1996 [Akta 553]; atau
(e)
mana-mana pengendali takaful yang dilesenkan di bawah
Akta Takaful 1984 [Akta 312].
(4)
Harta kediaman yang dipulihkan yang disebut dalam subperenggan (2)
ertinya suatu rumah, unit kondominium, pangsapuri atau rumah pangsa bagi projek terbengkalai yang dipulihkan dan dibina sebagai suatu rumah kediaman oleh kontraktor atau pemaju penyelamat yang dilantik atau diluluskan oleh
Menteri Perumahan dan Kerajaan Tempatan untuk menjalankan kerja pemulihan bagi projek terbengkalai.
(5)
Projek terbengkalai yang disebut dalam perenggan 2 ertinya suatu projek yang diperakui oleh Menteri Perumahan dan Kerajaan Tempatan sebagai projek terbengkalai menurut perenggan 11(1)(ca)
Akta
Pemajuan
Perumahan
(Kawalan dan Pelesenan) 1966 [Akta 118].
Pemakaian
Seksyen 3
Pengecualian dalam perenggan 2 hendaklah terpakai bagi surat cara yang disempurnakan oleh pembeli asal pada atau selepas 1 Januari 2013 tetapi tidak lewat dari 31 Disember 2015.
P.U. (A) 91 4
Dibuat 27 Februari 2013
[Perb. CR(8.20)116/1-138(2013)JLD.2(SK.6); LHDN.01/35/(S)/42/51/Klt. 19;
PN(PU2)159/XXXVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 91 5
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 5) ORDER 2013
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 1. This order may be cited as the Stamp Duty (Exemption) (No. 5) Order 2013. Exemption 2.
(1)
The instruments executed by an original purchaser, that is a purchaser whose name is stated in the Sale And Purchase Agreement in relation to an abandoned project, or his beneficiary are exempted from stamp duty.
(2)
The instruments referred to in subparagraph (1) shall be—
(a)
any loan instrument or loan agreement approved by the bank and financial institution for the purpose of financing the revived residential property in relation to the abandoned project; and
(b)
any instrument of transfer for the purpose of transferring the revived residential property in relation to the abandoned project.
(3)
The bank and financial institution referred to in subsubparagraph (2)(2)(a) shall be—
(a)
any bank or finance company licensed or deemed to be licensed under the Banking and Financial Institutions Act 1989 [Act 372];
(c)
any development financial institution prescribed under the
Development Financial Institutions Act 2002 [Act 618];
P.U. (A) 91 6
(4)
A revived residential property referred to in subparagraph (2) means a house, a condominium unit, an apartment or a flat of the abandoned project that has been revived and built as a dwelling house by the rescuing contractor or developer who is appointed or approved by the Minister of Housing and Local Government to carry on rehabilitation works for the abandoned project.
(5)
The abandoned project referred to in paragraph 2 means any project certified by the Minister of Housing and Local Government as an abandoned project pursuant to paragraph 11(1)(ca) of the Housing Development (Control and Licensing)
Act 1966 [Act 118].
Application 3.
The exemption in paragraph 2 shall apply to the instruments executed by an original purchaser on or after 1 January 2013 but not later than 31 December 2015.
Made 27 February 2013
[Perb.CR(8.20)116/1-138(2013)JLD.2(SK.6);LHDN.01/35/(S)/42/51/Klt.19;
PN(PU2)159/XXXVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 is Malaysia P.U. (A), cited as P.U. (A) 91 2013, currently marked in force and first recorded in 2013.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 was first recorded in 2013.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 contains 4 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 5) 2013 is published at lom.agc.gov.my.