Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 9) 2024.
/akn/my/act/pua/2024/470
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 is Malaysia P.U. (A), cited as P.U. (A) 470 2024, currently marked in force and first recorded in 2024.
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 2
(1)
Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan di bawah produk Skim Pembiayaan Mikro yang diluluskan oleh Bank Negara Malaysia bagi suatu amaun tidak melebihi satu ratus ribu ringgit yang disempurnakan antara seorang peminjam dengan suatu institusi kewangan daripada duti setem.
(2)
Pengecualian duti setem di bawah subperenggan (1) hendaklah terpakai bagi surat cara perjanjian pinjaman atau pembiayaan yang disempurnakan pada atau selepas 1 Januari 2025.
(3)
Bagi maksud perenggan ini, “institusi kewangan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Bank Negara Malaysia 2009 [Akta 701].
Pembatalan
Seksyen 3
Perintah Duti Setem (Pengecualian) (No. 4) 2011 [P.U. (A) 446/2011] dibatalkan.
Dibuat 31 Disember 2024
[MOF.TAX(S)700-1/3/11 JLD.6; LHDN.AY.A 600-12/1/7(29)-397; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 470 3
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 9) ORDER 2024
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)
The Minister exempts the instrument of loan or financing agreement under the Micro Financing Scheme product approved by the Central Bank of Malaysia for an amount not exceeding one hundred thousand ringgit executed between a borrower and a financial institution from stamp duty.
(2)
The exemption of stamp duty under subparagraph (1) shall apply to an instrument of loan or financing agreement executed on or after 1 January 2025.
(3)
For the purposes of this paragraph, “financial institution” has the meaning assigned to it in subsection 2(1) of the Central Bank of Malaysia Act 2009 [Act 701].
Revocation 3.
The Stamp Duty (Exemption) (No. 4) Order 2011 [P.U. (A) 446/2011] is revoked.
Made 31 December 2024
[MOF.TAX(S)700-1/3/11 JLD.6; LHDN.AY.A 600-12/1/7(29)-397; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 is Malaysia P.U. (A), cited as P.U. (A) 470 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 was first recorded in 2024.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 contains 3 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024 is published at lom.agc.gov.my.