Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 was first recorded in 2013.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 contains 3 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 is published at lom.agc.gov.my.

/akn/my/act/pua/2013/180

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013

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Type: P.U. (A)
Status: In force
Enacted: 2013
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 is Malaysia P.U. (A), cited as P.U. (A) 180 2013, currently marked in force and first recorded in 2013.

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. 9) 2013.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2007.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“orang yang layak” ertinya—

(a)

Unit Perniagaan Mata Wang Antarabangsa dalam—

(i)

bank Islam yang dilesenkan di bawah Akta Bank Islam 1983

[Akta 276];

(ii)

institusi yang dilesenkan di bawah Akta Bank dan

Institusi-Institusi Kewangan 1989 [Akta 372]; atau

(iii)

pengendali takaful yang didaftarkan di bawah Akta

Takaful 1984 [Akta 312], yang diluluskan oleh Bank Negara Malaysia;

(b)

bank Islam antarabangsa yang dilesenkan di bawah Akta Bank

Islam 1983; atau

P.U. (A) 180 3

(c)

pengendali takaful antarabangsa yang didaftarkan di bawah Akta

Takaful 1984.

Pengecualian

Seksyen 3

(1)

Surat cara yang berikut yang berhubungan dengan perbankan Islam, aktiviti takaful dan pasaran modal Islam di bawah suatu skim bagi mempromosikan

Pusat Kewangan Islam Antarabangsa Malaysia adalah dikecualikan daripada duti setem:

(a)

surat cara bagi transaksi dalam mata wang selain ringgit yang berhubungan dengan aktiviti perbankan Islam atau takaful yang disempurnakan antara orang yang layak dengan—

(i)

pelanggan pemastautin; atau

(ii)

pelanggan bukan pemastautin;

(b)

surat cara yang berhubungan dengan penerbitan—

(i)

bon Islam dalam ringgit; atau

(ii)

bon Islam dalam mata wang asing.

(2)

Pengecualian dalam subperenggan (1)(a) hendaklah terpakai bagi surat cara yang disebut itu yang disempurnakan pada atau selepas 1 Januari 2007 tetapi tidak lewat dari 31 Disember 2016.

(3)

Pengecualian dalam subperenggan (1)(b) hendaklah terpakai bagi surat cara yang berhubungan dengan penerbitan bon yang diluluskan oleh Suruhanjaya

Sekuriti pada atau selepas 1 Januari 2007 tetapi tidak lewat dari 31 Disember 2016.

Dibuat 5 Jun 2013

[Perb. CR(8.09)248/39/7-88(SJ. 1) JLD. 5(SK. 1); LHDN.01/32.3/353/65/7-2;

PN(PU2)159/XXXVII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 180 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 9) ORDER 2013

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. 9)

Order 2013.

(2)

This Order is deemed to have come into operation on 1 January 2007.

Interpretation 2.

In this Order—

“qualifying person” means—

(a)

International Currency Business Unit in—

(i)

an Islamic bank licensed under the Islamic Banking

Act 1983 [Act 276];

(ii)

an institution licensed under the Banking and Financial

Institutions Act 1989 [Act 372]; or

(iii)

a takaful operator registered under the Takaful Act 1984

[Act 312], approved by the Central Bank of Malaysia;

(b)

international Islamic banks licensed under the Islamic Banking

Act 1983; or

P.U. (A) 180 5

(c)

international takaful operators registered under the Takaful

Act 1984.

Exemption 3.

(1)

The following instruments relating to Islamic banking, takaful activities and Islamic capital market under a scheme to promote Malaysia International Islamic

Financial Centre are exempted from stamp duty:

(a)

instruments on transactions in currencies other than ringgit relating to Islamic banking or takaful activities executed between a qualifying person and—

(i)

a resident customer; or

(ii)

a non-resident customer;

(b)

instruments relating to the issuance of—

(i)

Islamic bonds in ringgit; or

(ii)

Islamic bonds in foreign currencies.

(2)

The exemption in subparagraph (1)(a) shall apply to the said instruments executed on or after 1 January 2007 but not later than 31 December 2016.

(3)

The exemption in subparagraph (1)(b) shall apply to the instruments relating to the issuance of the bonds approved by the Securities Commission on or after 1 January 2007 but not later than 31 December 2016.

Made 5 June 2013

[Perb. CR(8.09)248/39/7-88 (SJ. 1) JLD. 5(SK. 1); LHDN.01/32.3/353/65/7-2;

PN(PU2)159/XXXVII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 is Malaysia P.U. (A), cited as P.U. (A) 180 2013, currently marked in force and first recorded in 2013.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 was first recorded in 2013.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2013 is published at lom.agc.gov.my.