Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 7) 2021.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 September 2020.
Pengecualian
/akn/my/act/pua/2021/329
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Quick answer
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2021 is Malaysia P.U. (A), cited as P.U. (A) 329 2021, currently marked in force and first recorded in 2021.
Opening note
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 7) 2021.
Perintah ini disifatkan telah mula berkuat kuasa pada 1 September 2020.
Pengecualian
Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan bagi Fasiliti Pembiayaan Pelancongan PENJANA yang diluluskan di bawah
Tabung Bank Negara Malaysia yang disempurnakan di antara Bank Negara Malaysia dengan institusi kewangan peserta daripada duti setem.
Pengecualian di bawah subperenggan (1) hendaklah hanya terpakai sekiranya surat cara perjanjian pinjaman atau pembiayaan disempurnakan pada atau selepas 1 September 2020 tetapi tidak lewat daripada 31 Disember 2021.
Dalam perenggan ini, “institusi kewangan peserta” ertinya—
Small Medium Enterprise Development Bank Malaysia Berhad
(SME Bank).
Dibuat 3 Ogos 2021
[MOF.TAX.700-3/2/138; LHDN.AY.A.600-12/1/7(29)-118; PN(PU2)159/XXXIV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 329 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 7) ORDER 2021
Opening note
This Order is deemed to have come into operation on 1 September 2020.
Exemption 2.
The Minister exempts instrument of loan or financing agreement for the
PENJANA Tourism Financing Facility approved under Bank Negara Malaysia’s Fund executed between Bank Negara Malaysia with the participating financial institution from stamp duty.
The exemption under subparagraph (1) shall only apply if the instrument of loan or financing agreement is executed on or after 1 September 2020 but not later than 31 December 2021.
In this paragraph, “participating financial institution” means—
Small Medium Enterprise Development Bank Malaysia Berhad
(SME Bank).
Made 3 August 2021
[MOF.TAX.700-3/2/13; LHDN.AY.A.600-12/1/7(29)-118; PN(PU2)159/XXXIV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance