/akn/my/act/pua/2014/360
PERINTAH DUTI SETEM (PEREMITAN) 2014
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2014
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PEREMITAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 360 2014, currently marked in force and first recorded in 2014.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 80(2) Akta Setem 1949 [Akta 378], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2014
Seksyen 2
(1)
Hendaklah diremitkan sebanyak lima puluh peratus daripada duti setem yang dikenakan ke atas mana-mana perjanjian pinjaman untuk membiayai pembelian satu unit harta kediaman sahaja bernilai tidak melebihi lima ratus ribu ringgit
(RM500,000.00) yang disempurnakan antara seorang individu warganegara Malaysia yang dinamakan dalam perjanjian jual beli dengan—
(b)
suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan
Islam 2013 [Akta 759];
(c)
suatu institusi kewangan pembangunan yang ditetapkan di bawah
Akta Institusi Kewangan Pembangunan 2002 [Akta 618];
(e)
suatu pengendali takaful berlesen di bawah Akta Perkhidmatan
Kewangan Islam 2013;
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(h)
Malaysian Building Society Berhad yang diperbadankan di bawah
Akta Syarikat 1965 [Akta 125]; atau
(i)
Borneo Housing Mortgage Finance Berhad yang diperbadankan di bawah Akta Syarikat 1965.
(2)
Bagi maksud subperenggan (1), nilai harta kediaman hendaklah berdasarkan nilai pasaran.
(3)
Peremitan duti setem di bawah subperenggan (1) hendaklah hanya terpakai sekiranya—
(a)
perjanjian jual beli bagi pembelian harta kediaman itu disempurnakan pada atau selepas 1 Januari 2015 tetapi tidak lewat daripada 31 Disember 2016; dan
(b)
individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama.
(4)
Permohonan bagi peremitan duti setem hendaklah disertakan dengan surat akuan berkanun di bawah Akta Akuan Berkanun 1960 [Akta 13] oleh individu yang disebut dalam subperenggan (1) yang mengesahkan bahawa individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama.
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(5)
Dalam perenggan ini—
“harta kediaman” ertinya rumah, unit kondominium, pangsapuri atau rumah pangsa yang dibeli atau diperoleh semata-mata untuk digunakan sebagai rumah kediaman; dan
“individu” ertinya seorang pembeli atau pembeli bersama.
Dibuat 31 Disember 2014
[Perb.CR(8.09)294/6/4-9(SJ.9)(2015);LHDN.01/35(S)/42/51/Klt.23;
PN(PU2)159/XXXVIII]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
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STAMP ACT 1949
STAMP DUTY (REMISSION) ORDER 2014
Opening note
Preamble
- IN exercise of the powers conferred by subsection 80(2) of the Stamp Act 1949 [Act 378], the Minister makes the following order: Citation and commencement 1.
(1)
There shall be remitted a sum of fifty per cent from the stamp duty chargeable on any loan agreement to finance the purchase of only one unit of residential property the value of which is not more than five hundred thousand ringgit
(RM500,000.00) executed between an individual who is a Malaysian citizen named in a sale and purchase agreement and—
(b)
a licensed Islamic bank under the Islamic Financial Services
Act 2013 [Act 759];
(c)
a development financial institution prescribed under the
Development Financial Institutions Act 2002 [Act 618];
(f)
a co-operative society registered under the Co-operative Societies
Act 1993 [Act 502];
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(h)
the Malaysian Building Society Berhad incorporated under the
Companies Act 1965 [Act 125]; or
(i)
the Borneo Housing Mortgage Finance Berhad incorporated under the Companies Act 1965.
(2)
For the purposes of subparagraph (1), the value of the residential property shall be based on the market value.
(3)
The remission of the stamp duty under subparagraph (1) shall only apply if—
(a)
the sale and purchase agreement for the purchase of the residential property is executed on or after 1 January 2015 but not later than 31 December 2016; and
(b)
the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
(4)
The application for the remission of the stamp duty shall be accompanied by a statutory declaration under the Statutory Declarations Act 1960 [Act 13] by the individual referred to in subparagraph (1) confirming that the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
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(5)
In this paragraph—
“residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house; and
“individual” means a purchaser or co-purchasers.
Made 31 December 2014
[Perb.CR(8.09)294/6/4-9(SJ.9)(2015);LHDN.01/35(S)/42/51/Klt.23;
PN(PU2)159/XXXVIII]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PEREMITAN) 2014?
- PERINTAH DUTI SETEM (PEREMITAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 360 2014, currently marked in force and first recorded in 2014.
- Is PERINTAH DUTI SETEM (PEREMITAN) 2014 still in force?
- Yes — PERINTAH DUTI SETEM (PEREMITAN) 2014 is currently in force.
- When did PERINTAH DUTI SETEM (PEREMITAN) 2014 take effect?
- PERINTAH DUTI SETEM (PEREMITAN) 2014 was first recorded in 2014.
- How many sections does PERINTAH DUTI SETEM (PEREMITAN) 2014 have?
- PERINTAH DUTI SETEM (PEREMITAN) 2014 contains 3 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PEREMITAN) 2014?
- The official text of PERINTAH DUTI SETEM (PEREMITAN) 2014 is published at lom.agc.gov.my.