Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 was first recorded in 2018.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 is published at lom.agc.gov.my.

/akn/my/act/pua/2018/397

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF

Type: P.U. (A)
Status: In force
Enacted: 2018
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 is Malaysia P.U. (A), cited as P.U. (A) 397 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 kuatkuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)

(No. 8) 2018.

(2)

Perintah ini disifatkan telah mula berkuat kuasa mulai 20 November 2012.

Pengecualian

Seksyen 2

(1)

Apa-apa surat cara yang dikenakan duti ad valorem bagi pindah milik hartanah, yang digunakan bagi maksud menjalankan suatu projek pelancongan yang layak dikecualikan daripada duti setem.

(2)

Pengecualian di bawah subperenggan (1) hendaklah terpakai bagi surat cara yang disebut dalam subperenggan itu yang disempurnakan pada atau selepas 20 November 2012 tetapi tidak lewat daripada 31 Disember 2020.

(3)

Bagi maksud pengecualian di bawah subperenggan (1), orang yang bertanggunggan untuk membayar duti setem mengikut seksyen 33 Akta hendaklah mengemukakan suatu surat daripada Pihak Berkuasa Pembangunan Ekonomi dan

Pelaburan Sabah yang mengesahkan bahawa surat cara yang disebut dalam subperenggan (1) adalah bagi maksud menjalankan projek pelancongan yang layak.

(4)

Bagi maksud perenggan ini—

“Koridor

Pembangunan

Sabah”

mempunyai erti yang sama yang diberikan kepadanya dalam Enakmen Pihak Berkuasa Pembangunan Ekonomi dan

Pelaburan Sabah 2009 [No. 1 / 2009];

P.U. (A) 397 3

“Pihak Berkuasa Pembangunan Ekonomi dan Pelaburan Sabah” ertinya pihak berkuasa yang ditubuhkan di bawah Enakmen Pihak Berkuasa Pembangunan

Ekonomi dan Pelaburan Sabah 2009.

“projek pelancongan yang layak” ertinya suatu projek berhubung dengan hotel atau tempat peranginan yang dijalankan dalam Koridor Pembangunan Sabah dan diluluskan oleh Menteri.

Dibuat 31 Disember 2018

[Perb. 0.3865/73(SJ.133-3)Jld.3; LHDN.01/35/(S)/42/51/231-38; PN(PU2)159/XXXII]

DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL

Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan

P.U. (A) 397 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 8) 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)

This order may be cited as the

Stamp

Duty

(Exemption)

(No. 8) Order 2018.

(2)

This Order is deemed to have effect from 20 November 2012.

Exemption 2.

(1)

Any instrument chargeable with ad valorem duty for transfer of the real property, used for the purposes of carrying on a qualifying tourism project is exempted from stamp duty.

(2)

The exemption under subparagraph (1) shall apply to the instrument referred to in that subparagraph which is executed on or after 20 November 2012 but not later than 31 December 2020.

(3)

For the purpose of the exemption under subparagraph (1), the person who is liable to pay stamp duty in accordance with section 33 of the Act shall produce a letter from the Sabah Economic Development and Investment Authority confirming that the instrument referred to in subparagraph (1) is for the purpose of carrying on a qualifying tourism project.

(4)

For the purpose of this paragraph—

“Sabah Development Corridor” has the meaning assigned to it in the Sabah

Economic Development and Investment Authority Enactment 2009 [No. 1/2009];

P.U. (A) 397 5

“Sabah Economic Development and Investment Authority” means the authority established under the Sabah Economic Development and Investment

Authority Enactment 2009;

“qualifying tourism project” means a project in relation to hotel or resort which is carried on in the Sabah Development Corridor and approved by the Minister.

Made 31 December 2018

[Perb. 0.3865/73(SJ.133-3)Jld.3; LHDN.01/35/(S)/42/51/231-38; PN(PU2)159/XXXII]

DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL

Deputy Prime Minister exercising the functions of the Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 is Malaysia P.U. (A), cited as P.U. (A) 397 2018, currently marked in force and first recorded in 2018.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 was first recorded in 2018.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 contains 2 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018 is published at lom.agc.gov.my.