/akn/my/act/pua/2018/376
PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 376 2018, currently marked in force and first recorded in 2018.
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 2
(1)
Tertakluk kepada subperenggan (2), amaun duti setem yang boleh dikenakan ke atas surat cara pindah milik harta di bawah subsubbutiran 32(a)(iv)
Jadual
Jadual Pertama kepada Akta adalah diremitkan sebanyak satu ringgit (RM1.00) bagi setiap seratus ringgit (RM100.00) atau sebahagian kecil daripada seratus ringgit
(RM100.00) atas amaun nilai wang balasan atau nilai pasaran harta, yang mana lebih tinggi, yang melebihi satu juta ringgit (RM1,000,000.00).
(2)
Peremitan yang disebut dalam subperenggan (1) hanya terpakai sekiranya—
(a)
surat cara pindah milik harta disetemkan pada atau selepas 1 Januari 2019 tetapi tidak lewat dari 30 Jun 2019; dan
(b)
nilai harta adalah melebihi satu juta ringgit (RM1,000,000.00)
sehingga dua juta lima ratus ribu ringgit (RM2,500,000.00).
(3)
Bagi maksud subperenggan (2), nilai harta hendaklah berdasarkan nilai pasaran.
P.U. (A) 376 3
Dibuat 31 Disember 2018
[Perb. CR(8.09)248/39/7-217 Jld.13; PN(PU2)159/XXXII]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
P.U. (A) 376 4
STAMP ACT 1949
STAMP DUTY (REMISSION) (NO. 2) ORDER 2018
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) (No. 2)
Order 2018.
(2)
This Order comes into operation on 1 January 2019.
Remission 2.
(1)
Subject to subparagraph (2), the amount of stamp duty chargeable on an instrument of transfer of property under subsubitem 32(a)(iv) of the First Schedule to the Act is remitted for a sum of one ringgit (RM1.00) for every one hundred ringgit
(RM100.00) or fractional part of one hundred ringgit (RM100.00) of the amount of the money value of the consideration or the market value of the property, whichever is the greater, which is in excess of one million ringgit (RM1,000,000.00).
(2)
The remission referred to in subparagraph (1) shall only apply if—
(a)
the instrument of transfer of property is stamped on or after 1 January 2019 but not later than 30 June 2019; and
(b)
the value of the property is in excess of one million ringgit
(RM1,000,000.00) until two million five hundred thousand ringgit
(RM2,500,000.00).
(3)
For the purpose of subparagraph (2), the value of the property shall be based on market value.
P.U. (A) 376 5
Made 31 December 2018
[Perb. CR(8.09)248/39/7-217 Jld.13; PN(PU2)159/XXXII]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018?
- PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 376 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 still in force?
- Yes — PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 is currently in force.
- When did PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 take effect?
- PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 was first recorded in 2018.
- How many sections does PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 have?
- PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018?
- The official text of PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2018 is published at lom.agc.gov.my.