/akn/my/act/pua/2025/352
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PERINTAH DUTI SETEM (SYARIKAT DANA KELUARGA TUNGGAL) (PULAU 1 ZON KEWANGAN KHAS FOREST CITY) (PENGECUALIAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 352 2025, currently marked in force and first recorded in 2025.
Opening note
Perintah ini bolehlah dinamakan Perintah Duti Setem (Syarikat Dana
Keluarga Tunggal) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025.
Perintah ini berkuat kuasa bagi tempoh mulai 1 September 2024
hingga 31 Disember 2034.
Tafsiran
Dalam Perintah ini—
“harta yang layak” ertinya harta yang dipindah milik kepada syarikat dana keluarga tunggal;
“keluarga tunggal” ertinya suatu keluarga yang anggotanya ialah individu yang mempunyai pertalian nasab langsung daripada nenek moyang tunggal dan termasuklah—
anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang bertulis;
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“Pulau 1 Zon Kewangan Khas Forest City” ertinya Pulau 1, Forest City yang terletak di Mukim Tanjung Kupang, Daerah Johor Bahru, Johor seperti yang ditunjukkan dalam Pelan Warta PW50276 yang disimpan di Pejabat Pengarah Ukur dan Pemetaan, Johor;
“Suruhanjaya Sekuriti” ertinya Suruhanjaya Sekuriti Malaysia yang ditubuhkan di bawah seksyen 3 Akta Suruhanjaya Sekuriti Malaysia 1993 [Akta 498];
“syarikat dana keluarga tunggal” ertinya syarikat dana keluarga tunggal yang disebut dalam subperenggan 3(2).
Pengecualian
Menteri mengecualikan suatu surat cara pindah milik harta yang layak daripada duti setem yang disempurnakan antara suatu syarikat dana keluarga tunggal dengan—
suatu syarikat atau badan amanah yang dimiliki sepenuhnya, secara langsung atau tidak langsung, oleh anggota keluarga tunggal itu.
Syarikat dana keluarga tunggal yang disebut dalam subperenggan (1)
adalah suatu syarikat dana keluarga tunggal yang beroperasi di Pulau 1 Zon Kewangan
Khas Forest City dan diperakui oleh Suruhanjaya Sekuriti.
Syarat pengecualian
Pengecualian di bawah perenggan 3 adalah tertakluk kepada syarat yang berikut:
surat cara pindah milik harta yang layak itu disempurnakan mulai 1 September 2024 hingga 31 Disember 2034;
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surat cara pindah milik harta yang layak yang disebut dalam subsubperenggan (a) hendaklah disempurnakan dalam tempoh satu tahun dari tarikh surat perakuan yang dikeluarkan oleh Suruhanjaya Sekuriti; dan
syarikat dana keluarga tunggal hendaklah melampirkan surat perakuan yang disebut dalam subsubperenggan (b).
Dibuat 30 September 2025
[MOF.TAX(S)700-2/7/1722 Jld.2; LHDN.AY.A 600-12/1/7 (29)-445; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
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STAMP ACT 1949
STAMP DUTY (SINGLE FAMILY FUND COMPANY)
(PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE) (EXEMPTION) ORDER 2025
Opening note
This order may be cited as the Stamp Duty (Single Family
Fund Company) (Pulau 1 of Forest City Special Financial Zone) (Exemption)
Order 2025.
This Order has effect for the period from 1 September 2024
to 31 December 2034.
Interpretation 2.
In this Order—
“qualifying asset” means an asset which is transferred to a single family fund company;
“single family” means a family whose members are individuals who are lineal descendants of a single ancestor and includes—
the child adopted in accordance with any written law;
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“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;
“Securities Commission” means the Securities Commission Malaysia established under section 3 of the Securities Commission Malaysia Act 1993 [Act 498];
“single family fund company” means a single family fund company referred to in subparagraph 3(2).
Exemption 3.
The Minister exempts an instrument of transfer of a qualifying asset from stamp duty executed between a single family fund company and—
a company or trust body which is wholly owned, directly or indirectly, by a member of the single family.
The single family fund company referred to in subparagraph (1)
is a single family fund company which operates in Pulau 1 of Forest City
Special Financial Zone and is certified by the Securities Commission.
Conditions of exemption 4.
The exemption under paragraph 3 is subject to the following conditions:
the instrument of transfer of the qualifying asset is executed from 1 September 2024 to 31 December 2034;
the instrument of transfer of the qualifying asset referred to in subsubparagraph (a) shall be executed within one year from the date the certification letter is issued by the Securities Commission; and
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the single family fund company shall attach the certification letter referred to in subsubparagraph (b).
Made 30 September 2025
[MOF.TAX(S)700-2/7/1722 Jld.2; LHDN.AY.A 600-12/1/7 (29)-445; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II