Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 was first recorded in 2020.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 contains 3 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 is published at lom.agc.gov.my.

/akn/my/act/pua/2020/423

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020

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Type: P.U. (A)
Status: In force
Enacted: 2020
Sections: 5

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 is Malaysia P.U. (A), cited as P.U. (A) 423 2020, currently marked in force and first recorded in 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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Duti

Setem

(Pengecualian) (No. 8) 2020.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2020

hingga 31 Disember 2024.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“institusi kewangan” mempunyai erti yang sama sebagaimana yang diberikan kepada “banker” dalam seksyen 2 Akta; dan

“Skim Pembiayaan Khas” ertinya kemudahan pinjaman yang disediakan oleh

Syarikat Perumahan Wilayah Persekutuan (“SPWP”) yang dimiliki sepenuhnya oleh

Yayasan Wilayah Persekutuan.

Seksyen 3

Pengecualian

Program Perumahan Rakyat Majlis Tindakan Ekonomi Negara dan Perumahan Awam

Dewan Bandaraya Kuala Lumpur yang disempurnakan pada atau selepas 1 Januari 2020

tetapi tidak lewat dari 31 Disember 2024 adalah dikecualikan daripada duti setem.

P.U. (A) 423 3

Jadual

JADUAL

(1)

(2)

(3)

Skim pinjaman

Surat cara

Pihak

Skim Pembiayaan Khas (SPK)

Perjanjian jual beli

Antara pembeli dan Syarikat

Perumahan

Wilayah

Persekutuan (SPWP)

Perjanjian pinjaman

Antara pembeli dan SPWP

Surat cara pindah milik

Antara pembeli dan Dewan

Bandaraya

Kuala

Lumpur

(DBKL)

Perjanjian jual beli

Antara SPWP dan DBKL

Selain SPK

Perjanjian jual beli

Antara pembeli dan DBKL

Perjanjian pinjaman

Antara pembeli dan institusi kewangan

Surat cara pindah milik

Antara pembeli dan DBKL

Dibuat 21 Disember 2020

[MOF.TAX.700-3/2/115 (14); PN(PU2)159/XXXIV]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 423 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 8) ORDER 2020

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 2020.

(2)

This Order is deemed to have come into operation on 1 January 2020

until 31 December 2024.

Interpretation 2.

In this Order—

“financial institution” has the same meaning as that assigned to “banker” in section 2 of the Act; and

“Special Financing Scheme” means loan facilities provided by Syarikat Perumahan

Wilayah Persekutuan (“SPWP”) which is fully owned by Yayasan Wilayah Persekutuan.

Exemption 3.

The instruments specified in the Schedule for the purchase of a flat under the

Program Perumahan Rakyat Majlis Tindakan Ekonomi Negara and Perumahan Awam

Dewan Bandaraya Kuala Lumpur executed on or after 1 January 2020 but not later than 31 December 2024 are exempted from stamp duty.

P.U. (A) 423 5

Jadual

(1)

(2)

(3)

Loan scheme

Instruments

Party

Special

Financing

Scheme

(SFS)

Sale and purchase agreement

Between a purchaser and

Syarikat Perumahan Wilayah

Persekutuan (SPWP)

Loan agreement

Between a purchaser and

SPWP

Instrument of transfer

Between a purchaser and

Dewan

Bandaraya

Kuala

Lumpur (DBKL)

Sale and purchase agreement

Between SPWP and DBKL

Other than SFS

Sale and purchase agreement

Between a purchaser and

DBKL

Loan agreement

Between a purchaser and a financial institution

Instrument of transfer

Between a purchaser and

DBKL

Made 21 December 2020

[MOF.TAX.700-3/2/115 (14); PN(PU2)159/XXXIV]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 is Malaysia P.U. (A), cited as P.U. (A) 423 2020, currently marked in force and first recorded in 2020.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 was first recorded in 2020.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2020 is published at lom.agc.gov.my.