/akn/my/act/pua/2012/416
PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2012
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 is Malaysia P.U. (A), cited as P.U. (A) 416 2012, currently marked in force and first recorded in 2012.
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)
Lima puluh peratus diremitkan daripada duti setem yang dikenakan ke atas mana-mana perjanjian pinjaman yang disempurnakan antara seorang pembeli warganegara Malaysia yang dinamakan dalam Perjanjian Jual Beli dengan—
(a)
suatu bank atau syarikat kewangan yang dilesenkan atau disifatkan dilesenkan di bawah Akta Bank dan Institusi Kewangan 1989
[Akta 372];
(c)
suatu institusi kewangan pembangunan yang ditetapkan di bawah
Akta Institusi Kewangan Pembangunan 2002 [Akta 618];
(d)
suatu perniagaan insurans yang didaftarkan di bawah Akta
Insurans 1996 [Akta 553];
(e)
suatu koperasi yang didaftarkan di bawah Akta Koperasi 1993
[Akta 502]; atau
P.U. (A) 416 3
(f)
seorang majikan di bawah suatu skim pinjaman perumahan pekerja, untuk membiayai pembelian satu unit harta kediaman sahaja yang berharga tidak melebihi empat ratus ribu ringgit (RM400,000).
(2)
Peremitan duti setem yang dikenakan ke atas mana-mana perjanjian pinjaman yang disebut dalam subperenggan (1) hendaklah hanya terpakai dengan syarat bahawa—
(a)
Perjanjian Jual Beli bagi harta kediaman disempurnakan pada atau selepas 1 Januari 2013 tetapi tidak lewat daripada 31 Disember 2014;
(b)
pembeli tidak memiliki harta kediaman yang lain pada tarikh
Perjanjian Jual Beli itu disempurnakan; dan
(3)
Dalam perenggan ini—
“harta kediaman” ertinya rumah, unit kondominium, pangsapuri atau rumah pangsa yang dibina sebagai suatu rumah kediaman; dan
“pembeli” ertinya seorang pembeli atau pembeli bersama.
Dibuat 14 November 2012
[Perb. CR(8.20)116/1138(2013)(SK.11);LHDN.01/35/(S)/42/51/Klt.19;
PN(PU2)159/XXXVI]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 416 4
STAMP ACT 1949
STAMP DUTY (REMISSION) (NO. 3) ORDER 2012
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)
Fifty per cent is remitted from the stamp duty chargeable on any loan agreement executed between a purchaser named in a Sale and Purchase Agreement who is a Malaysian citizen and—
(a)
a bank or finance company licensed or deemed to be licensed under the Banking and Financial Institutions Act 1989 [Act 372];
(c)
a development financial institution prescribed under the
Development Financial Institutions Act 2002 [Act 618];
(e)
a co-operative society registered under the Co-operative Societies
Act 1993 [Act 502]; or
(f)
an employee under an employee housing loan scheme,
P.U. (A) 416 5
to finance the purchase of only one unit of residential property costing not more than four hundred thousand ringgit (RM400,000).
(2)
The remission of the stamp duty chargeable on any loan agreement referred to in subparagraph (1) shall only apply provided that—
(a)
the Sale and Purchase Agreement for the purchase of a residential property is executed on or after 1 January 2013 but not later than 31 December 2014;
(b)
the purchaser does not own any other residential property at the date of execution of that Sale and Purchase Agreement; and
(3)
In this paragraph—
“residential property” means a house, a condominium unit, an apartment or a flat built as a dwelling house; and
“individual” means a purchaser or co-purchasers.
Made 14 November 2012
[Perb. CR(8.20)116/1-138(2013)(SK.11); LHDN.01/35/(S)/42/51/Klt. 19;
PN(PU2)159/XXXVI]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012?
- PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 is Malaysia P.U. (A), cited as P.U. (A) 416 2012, currently marked in force and first recorded in 2012.
- Is PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 still in force?
- Yes — PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 is currently in force.
- When did PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 take effect?
- PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 was first recorded in 2012.
- How many sections does PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 have?
- PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012?
- The official text of PERINTAH DUTI SETEM (PEREMITAN) (NO. 3) 2012 is published at lom.agc.gov.my.