/akn/my/act/pua/2025/354
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PERINTAH DUTI SETEM (SURAT CARA PINDAH MILIK BERHUBUNG DENGAN INDIVIDU) (PULAU 1 ZON KEWANGAN KHAS FOREST CITY) (PEREMITAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 354 2025, currently marked in force and first recorded in 2025.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Duti
Setem
(Surat Cara Pindah Milik berhubung dengan Individu) (Pulau 1 Zon Kewangan
Khas Forest City) (Peremitan) 2025.
Perintah ini berkuat kuasa bagi tempoh mulai 1 September 2024
hingga 31 Disember 2034.
Peremitan
Menteri meremitkan lima puluh peratus daripada duti setem yang boleh dikenakan atas mana-mana surat cara pindah milik yang berhubungan dengan suatu unit kediaman atau unit komersial di Pulau 1 Zon Kewangan Khas Forest City yang disempurnakan antara pemaju dengan seorang atau lebih individu.
Surat cara pindah milik yang disebut dalam subperenggan (1) adalah tertakluk kepada syarat yang berikut:
perjanjian jual beli unit kediaman atau unit komersial itu disempurnakan antara pemaju dengan seorang atau lebih individu;
perjanjian jual beli unit kediaman atau unit komersial itu disempurnakan mulai 1 September 2024 hingga 31 Disember 2034;
perjanjian jual beli unit kediaman atau unit komersial adalah berhubung dengan suatu unit kediaman atau unit komersial yang pembinaannya telah siap sebelum 1 September 2024; dan
P.U. (A) 354 3
perjanjian jual beli unit kediaman atau unit komersial itu tidak boleh berhubung dengan unit kediaman atau unit komersial yang sama yang suatu perjanjian jual beli bagi unit kediaman atau unit komersial itu telah disempurnakan sebelum 1 September 2024 dan kemudiannya telah dibatalkan oleh individu yang sama.
Pihak
Berkuasa
Wilayah
Pembangunan
Iskandar hendaklah menentusahkan bahawa syarat yang disebut dalam subperenggan (2) telah dipatuhi.
Bagi maksud perenggan ini—
“Pihak Berkuasa Wilayah Pembangunan Iskandar” ertinya pihak berkuasa yang ditubuhkan di bawah Akta Pihak Berkuasa Wilayah Pembangunan Iskandar 2007
[Akta 664];
“Pulau 1
Zon
Kewangan
Khas
Forest
City”
ertinya
Pulau 1,
Forest City yang terletak di Mukim Tanjung Kupang, Daerah Johor Bahru, Johor sebagaimana yang ditunjukkan dalam Pelan Warta PW50276 yang disimpan di Pejabat Pengarah Ukur dan Pemetaan, Johor.
Dibuat 30 September 2025
[MOF.TAX(S)700-2/7/1314/4(5); LHDN.AY.A600-12/1/7(29)-426; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 354 4
STAMP ACT 1949
STAMP DUTY (INSTRUMENT OF TRANSFER IN RELATION TO INDIVIDUAL)
(PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE) (REMISSION) ORDER 2025
Opening note
This order may be cited as the Stamp Duty (Instrument of Transfer in relation to Individual) (Pulau 1 of Forest City Special Financial Zone)
(Remission) Order 2025.
This Order has effect for the period from 1 September 2024
until 31 December 2034.
Remission 2.
The Minister remits fifty per cent of the stamp duty chargeable on any instrument of transfer relating to a residential unit or commercial unit in Pulau 1 of
Forest City Special Financial Zone executed between a developer and one or more individuals.
The instrument of transfer referred to in subparagraph (1) is subject to the following conditions:
the sale and purchase agreement of the residential unit or commercial unit is executed between a developer and one or more individuals;
the sale and purchase agreement of the residential unit or commercial unit is executed from 1
September 2024
to 31 December 2034;
P.U. (A) 354 5
the sale and purchase agreement of the residential unit or commercial unit shall be in relation to a residential unit or commercial unit the construction of which is completed before 1 September 2024; and
the sale and purchase agreement of the residential unit or commercial unit shall not be in relation to the same residential unit or commercial unit where a sale and purchase agreement for such residential unit or commercial unit had been executed before 1 September 2024 and was subsequently cancelled by the same individual.
The Iskandar Regional Development Authority shall verify that the conditions referred to in subparagraph (2) are complied with.
For the purposes of this paragraph—
“Iskandar Regional Development Authority” means an authority established under the Iskandar Regional Development Authority Act 2007 [Act 664];
“Pulau 1 of Forest City Special Financial Zone” means Pulau 1, Forest City situated in the Mukim of Tanjung Kupang, District of Johor Bahru, Johore as shown in the Gazette Plan PW50276 deposited in the Office of the Director of Survey and Mapping, Johore.
Made 30 September 2025
[MOF.TAX(S)700-2/7/1314/4(5); LHDN.AY.A600-12/1/7(29)-426; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II