mylaw.my

/akn/my/act/pua/2015/308

PERINTAH DUTI SETEM (PEREMITAN) 2015

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2015
Sections
2

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PEREMITAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 308 2015, currently marked in force and first recorded in 2015.

Opening note

Preamble

Suggest a correction
  1. 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 2

Open as pageSuggest a correction

(1)

Dua puluh peratus daripada duti setem yang boleh dikenakan ke atas surat cara pembiayaan prinsipal atau utama di bawah subbutiran 27(a) Jadual Pertama kepada Akta yang dibuat mengikut prinsip Shariah yang diluluskan oleh Majlis

Penasihat Shariah mengenai Kewangan Islam yang ditubuhkan di bawah Akta Bank

Negara Malaysia 2009 [Akta 701] bagi maksud membiayai pembelian suatu harta kediaman adalah diremitkan.

Suggest a correction

(2)

Dalam perenggan ini,

“harta kediaman”

ertinya rumah, unit kondominium, pangsapuri atau rumah pangsa yang dibeli atau diperoleh semata-mata untuk digunakan sebagai rumah kediaman.

Dibuat 21 Disember 2015

[Perb. CR (8.09)248/39/7-217 Jld.12 (SK-3); LHDN 01/35/(S)/42/51/Klt.24;

PN(PU2)159/XXX]

DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 308 3

STAMP ACT 1949

STAMP DUTY (REMISSION) ORDER 2015

Suggest a correction

Opening note

Preamble

Suggest a correction
  1. 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)

This order may be cited as the Stamp Duty (Remission) Order 2015.

Suggest a correction

(2)

This Order comes into operation from 1 January 2016 until 31 December 2017.

Remission 2.

Suggest a correction

(1)

Twenty per cent of the stamp duty chargeable on the principal or primary instrument of financing under subitem 27(a) of the First Schedule to the Act made in accordance with the principles of Shariah as approved by the Shariah Advisory Council on Islamic Finance established under the Central Bank of Malaysia Act 2009 [Act 701]

for the purpose of financing the purchase of a residential property is remitted.

Suggest a correction

(2)

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.

Made 21 December 2015

[Perb. CR (8.09)248/39/7-217 Jld.12 (SK-3); LHDN 01/35/(S)/42/51/Klt.24;

PN(PU2)159/XXX]

DATO' SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

Suggest a correction

Common questions

What is PERINTAH DUTI SETEM (PEREMITAN) 2015?
PERINTAH DUTI SETEM (PEREMITAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 308 2015, currently marked in force and first recorded in 2015.
Is PERINTAH DUTI SETEM (PEREMITAN) 2015 still in force?
Yes — PERINTAH DUTI SETEM (PEREMITAN) 2015 is currently in force.
When did PERINTAH DUTI SETEM (PEREMITAN) 2015 take effect?
PERINTAH DUTI SETEM (PEREMITAN) 2015 was first recorded in 2015.
How many sections does PERINTAH DUTI SETEM (PEREMITAN) 2015 have?
PERINTAH DUTI SETEM (PEREMITAN) 2015 contains 2 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PEREMITAN) 2015?
The official text of PERINTAH DUTI SETEM (PEREMITAN) 2015 is published at lom.agc.gov.my.