P.U. (A)In force
Perintah Duti Setem (Peremitan) (No. 2) 2019
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- Enacted
- 2019
- Sections
- 5
Perintah Duti Setem (Peremitan) (No. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 369 2019, currently marked in force and first recorded in 2019.
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WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2019
STAMP DUTY (REMISSION) (NO. 2) ORDER 2019
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA SETEM 1949
PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2019
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
Peremitan
(1)
Lima puluh peratus (50%) daripada duti setem yang boleh dikenakan ke atas mana-mana surat cara pindah milik ke atas harta tak alih yang merupakan pelupusan sukarela inter vivos daripada pemberi yang dinyatakan dalam ruang (2) Jadual kepada penerima yang dinyatakan dalam ruang (3) Jadual diremit.
(2)
Peremitan duti setem di bawah subperenggan (1) hendaklah hanya terpakai sekiranya—
(a)
surat cara pindah milik ke atas harta tak alih disempurnakan pada atau selepas 1 Januari 2020; dan
Seksyen 3
Pembatalan
Perintah Duti Setem (Peremitan) (No. 7) 2002 [P.U. (A) 434/2002] dibatalkan.
3
Jadual
JADUAL
Dalam Jadual ini, “anak” ertinya anak yang sah taraf, anak tiri atau anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang.
(1)
Butiran
(2)
Pemberi
(3)
Penerima
1.
Ibu atau bapa, atau ibu dan bapa
Anak 2.
Anak
Ibu atau bapa, atau ibu dan bapa
Dibuat 20 Disember 2019
[MOF.TAX(S)700-1/3/11; PN(PU2)159/XXXIII]
LIM GUAN ENG
Menteri Kewangan
4
STAMP ACT 1949
STAMP DUTY (REMISSION) (NO. 2) ORDER 2019
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 2019.
(2)
This Order comes into operation on 1 January 2020.
Remission 2.
(1)
Fifty per centum (50%) of the stamp duty chargeable on any instrument of transfer of any immovable property operating as a voluntary disposition inter vivos from the donor specified in column (2) of the Schedule to the recipient specified in column (3) of the Schedule is remitted.
(2)
The remission of stamp duty under subparagraph (1) shall only apply if—
(a)
the instrument of transfer of the immovable property is executed on or after 1 January 2020; and
(b)
the recipient is a Malaysian citizen.
Revocation 3.
Stamp Duty (Remission) (No. 7) Order 2002 [P.U. (A) 434/2002] is revoked.
5
Jadual
In this Schedule, “child” means a legitimate child, a step child or child adopted in accordance with any law.
(1)
Item
(2)
Donor
(3)
Recipient
1.
Mother or father, or mother and father
Child 2.
Child
Mother or father, or mother and father
Made 20 December 2019
[MOF.TAX(S)700-1/3/11; PN(PU2)159/XXXIII]
LIM GUAN ENG
Minister of Finance
Common questions
- What is Perintah Duti Setem (Peremitan) (No. 2) 2019?
- Perintah Duti Setem (Peremitan) (No. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 369 2019, currently marked in force and first recorded in 2019.
- Is Perintah Duti Setem (Peremitan) (No. 2) 2019 still in force?
- Yes — Perintah Duti Setem (Peremitan) (No. 2) 2019 is currently in force.
- When did Perintah Duti Setem (Peremitan) (No. 2) 2019 take effect?
- Perintah Duti Setem (Peremitan) (No. 2) 2019 was first recorded in 2019.
- How many sections does Perintah Duti Setem (Peremitan) (No. 2) 2019 have?
- Perintah Duti Setem (Peremitan) (No. 2) 2019 contains 3 sections.
- Where can I read the official version of Perintah Duti Setem (Peremitan) (No. 2) 2019?
- The official text of Perintah Duti Setem (Peremitan) (No. 2) 2019 is published at lom.agc.gov.my.
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