Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 was first recorded in 2021.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 is published at lom.agc.gov.my.

/akn/my/act/pua/2021/333

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 is Malaysia P.U. (A), cited as P.U. (A) 333 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subskeyen 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) 2021.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 2 Februari 2021.

Pengecualian

Seksyen 2

(1)

Suatu surat cara perjanjian pinjaman atau pembiayaan yang berhubungan dengan kemudahan pinjaman atau pembiayaan yang disempurnakan antara suatu perusahaan kecil dan sederhana dengan suatu institusi kewangan adalah, atas permohonan, dikecualikan daripada duti setem.

(2)

Pengecualian di bawah subperenggan

(1)

hendaklah terpakai bagi surat cara yang disebut itu yang disempurnakan menurut surat tawaran yang dikeluarkan oleh institusi kewangan pada atau selepas 2 Februari 2021 tetapi tidak lewat daripada 31 Disember 2021.

(3)

Permohonan untuk pengecualian di bawah subperenggan (1) hendaklah disertakan dengan surat tawaran daripada institusi kewangan kepada perusahaan kecil dan sederhana yang menyatakan kelulusan kemudahan pinjaman atau pembiayaan itu.

(4)

Dalam perenggan ini—

(a)

“institusi kewangan” mempunyai erti yang sama sebagaimana yang diberikan kepada “banker” dalam seksyen 2 Akta, dan mana-mana orang yang ditetapkan sebagai

institusi kewangan oleh Menteri di bawah subseksyen 2(1)

Akta Bank Negara Malaysia 2009 [Akta 701] bagi maksud seksyen 49 Akta itu;

(b)

“kemudahan pinjaman atau pembiayaan”

ertinya suatu

Kemudahan Bantuan Bencana 2021 yang diluluskan di bawah

Tabung Bank Negara Malaysia untuk perusahaan kecil dan sederhana; dan

(c)

“perusahaan kecil dan sederhana” ertinya perusahaan sebagaimana yang ditentukan oleh Majlis Pembangunan Perusahaan Kecil dan

Sederhana

Kebangsaan yang ditubuhkan di bawah seksyen 2A Akta Perbadanan Pembangunan Industri Kecil dan

Sederhana 1995 [Akta 539].

Dibuat 4 Ogos 2021

[MOF.TAX(S) 700 -1/3/11 JLD.2; LHDN.AY.A.600-12/1/7(29)-133; PN(PU2)159/XXXIV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 8) ORDER 2021

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 2021.

(2)

This Order is deemed to have come into operation on 2 February 2021.

Exemption 2.

(1)

An instrument of loan or a financing agreement relating to the loan or financing facility executed between a small and medium enterprises and a financial institution is, on application, exempted from stamp duty.

(2)

The exemption under subparagraph (1) shall apply to the said instrument which is executed pursuant to a letter of offer issued by the financial institution on or after 2 February 2021 but not later than 31 December 2021.

(3)

The application for an exemption under subparagraph (1) shall be accompanied by a letter of offer from the financial institution to the small and medium enterprises which states the approval of the loan or financing facility.

(4)

In this paragraph —

(a)

“financial institution” has the same meaning as that assigned to

“banker” in section 2 of the Act, and 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;

(b)

“loan or financing facility” means a Disaster Relief Facility 2021

approved under Bank Negara Malaysia’s Fund for small and medium enterprises; and

(c)

“small and medium enterprises” means enterprises as may be determined by the National Small and Medium Enterprises

Development Council established under section 2A of the Small and

Medium Industries Development Corporation Act 1995 [Act 539].

Made 4 August 2021

[MOF.TAX(S) 700 -1/3/11 JLD.2; LHDN.AY.A.600-12/1/7(29)-133; PN(PU2)159/XXXIV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 is Malaysia P.U. (A), cited as P.U. (A) 333 2021, currently marked in force and first recorded in 2021.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 was first recorded in 2021.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 contains 2 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2021 is published at lom.agc.gov.my.