P.U. (A)In force
Perintah Duti Setem (Pengecualian) (No. 6) 2020
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- Enacted
- 2020
- Sections
- 2
Perintah Duti Setem (Pengecualian) (No. 6) 2020 is Malaysia P.U. (A), cited as P.U. (A) 328 2020, currently marked in force and first recorded in 2020.
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WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 6) 2020
STAMP DUTY (EXEMPTION) (NO. 6) ORDER 2020
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA SETEM 1949
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 6) 2020
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
Pengecualian
(1)
Tertakluk kepada subperenggan (2), suatu surat cara perjanjian pinjaman atau pembiayaan bagi maksud Tabung Kemudahan Bantuan Khas (TKBK) di bawah
Tabung Bank Negara Malaysia bagi perusahaan kecil dan sederhana yang disempurnakan antara Bank Negara Malaysia dan suatu institusi kewangan peserta adalah dikecualikan daripada duti setem.
(2)
Pengecualian di bawah subperenggan (1) hendaklah terpakai bagi surat cara perjanjian pinjaman atau pembiayaan yang disempurnakan pada atau selepas 1 Jun 2020 tetapi tidak lewat daripada 31 Disember 2020.
(3)
Dalam perenggan ini—
(a)
“institusi kewangan peserta” mempunyai erti yang sama yang diberikan kepada “banker” dalam seksyen 2 Akta dan termasuk mana-mana orang yang ditetapkan sebagai institusi kewangan oleh
Menteri di bawah subsekyen 2(1) Akta Bank Negara Malaysia 2009
[Akta 701] bagi maksud seksyen 49; dan 3
(b)
“perusahaan kecil dan sederhana” mempunyai erti yang sama yang diberikan kepadanya dalam seksyen 2 Akta Perbadanan
Pembangunan Industri Kecil dan Sederhana 1995 [Akta 539] .
Dibuat 10 November 2020
[Perb.MOF.TAX.700-3/2/138; PN(PU2)159/XXXIII]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 6) ORDER 2020
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)
Subject to subparagraph (2), an instrument of loan or a financing agreement for the purposes of the Special Relief Fund (SRF) under the
Bank Negara Malaysia’s Fund for small and medium enterprises executed between
Bank Negara Malaysia and a participating financial institution shall be exempted from stamp duty.
(2)
The exemption under subparagraph (1) shall apply to the instrument of loan or financing agreement which is executed on or after 1 June 2020 but not later than 31 December 2020.
(3)
In this paragraph—
(a)
“participating financial institution” has the same meaning assigned to “banker” in section 2 of the Act and includes any person prescribed as a financial institution by the Minister under subsection 2(1) of the Central Bank of Malaysia Act 2009 [Act 701]
for the purposes of section 49 of the Act; and
5
(b)
"small and medium enterprises" has the same meaning assigned to it in section 2 of the Small and Medium Industries Development
Corporation Act 1995 [Act 539].
Made 10 November 2020
[Perb.MOF.TAX.700-3/2/138; PN(PU2)159/XXXIII]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is Perintah Duti Setem (Pengecualian) (No. 6) 2020?
- Perintah Duti Setem (Pengecualian) (No. 6) 2020 is Malaysia P.U. (A), cited as P.U. (A) 328 2020, currently marked in force and first recorded in 2020.
- Is Perintah Duti Setem (Pengecualian) (No. 6) 2020 still in force?
- Yes — Perintah Duti Setem (Pengecualian) (No. 6) 2020 is currently in force.
- When did Perintah Duti Setem (Pengecualian) (No. 6) 2020 take effect?
- Perintah Duti Setem (Pengecualian) (No. 6) 2020 was first recorded in 2020.
- How many sections does Perintah Duti Setem (Pengecualian) (No. 6) 2020 have?
- Perintah Duti Setem (Pengecualian) (No. 6) 2020 contains 2 sections.
- Where can I read the official version of Perintah Duti Setem (Pengecualian) (No. 6) 2020?
- The official text of Perintah Duti Setem (Pengecualian) (No. 6) 2020 is published at lom.agc.gov.my.
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