Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2012.
/akn/my/act/pua/2012/163
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Quick answer
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2012 is Malaysia P.U. (A), cited as P.U. (A) 163 2012, currently marked in force and first recorded in 2012.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2012.
Apa-apa cukai yang kena dibayar di bawah Akta Cukai Pendapatan 1967
[Akta 53] hendaklah diremitkan sepenuhnya berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara atau dokumen berhubung dengan mana-mana Nota Berjangka Sederhana Berasaskan Syariah yang diterbitkan menurut Program Nota Berjangka Sederhana Berasaskan Syariah dengan nilai nominal sebanyak tiga ribu lima ratus juta ringgit (RM3,500,000,000.00) (“Program IMTN”) oleh
Perbadanan Tabung Pendidikan Tinggi Nasional (“Penerbit”) termasuklah tetapi tidak terhad kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan jaminan (“Jaminan”) yang diberikan atau akan diberikan oleh Kerajaan Malaysia, yang kena dibayar oleh—
Penerbit, yang baginya Akta ini terpakai menurut kuasa Perintah Jaminan
Pinjaman (Penetapan Pertubuhan Perbadanan) (Perbadanan Tabung
Pendidikan Tinggi Nasional) 2004 [P.U. (A) 408/2004];
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Nota Berjangka Sederhana Berasaskan
P.U. (A) 163 3
Syariah, Program IMTN atau Jaminan, termasuklah mana-mana pihak lain yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
Peremitan duti setem
Apa-apa duti setem yang kena dibayar di bawah Akta Setem 1949 [Akta 378]
berkenaan dengan apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan
Nota Jangka Sederhana Berasaskan Syariah, Program IMTN atau Jaminan hendaklah diremitkan sepenuhnya.
Dibuat 28 Mei 2012
[KK/BPKA/M5/(S)/513/16 JLD.6 ; PN(PU2)232/VII]
DATO' SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 163 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
ORDER 2012
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) Order 2012.
This Order comes into operation on 30 May 2012.
Remission of Tax 2.
Any tax payable under the Income Tax Act 1967 [Act 53] shall be remitted in full in respect of any money payable under any agreement, note, instrument or document in relation to any of the Islamic Medium Term Notes issued pursuant to the Islamic
Medium Term Notes Programme in nominal value of three thousand five hundred million ringgit (RM3,500,000,000.00) (“the IMTN Programme”) by Perbadanan Tabung
Pendidikan Tinggi Nasional (“the Issuer”) including but not limited to any agreement, note, instrument and document in relation to the guarantee (“the Guarantee”) provided or to be provided by the Government of Malaysia, which is payable by—
the Issuer, to which this Act applies by virtue of the Loans Guarantee
(Declaration of Bodies Corporate) (Perbadanan Tabung Pendidikan
Tinggi Nasional) Order 2004 [P.U. (A) 408/2004];
any other party to any agreement, note, instrument and document in relation to the Islamic Medium Term Notes, the IMTN Programme or the
Guarantee, including any party to whom such agreement, note, instrument and document is transferred or assigned.
P.U. (A) 163 5
Remission of stamp duty 3.
Any stamp duty payable under the Stamp Act 1949 [Act 378] in respect of any agreement, note, instrument and document in relation to the Islamic Medium Term
Notes, the IMTN Programme or the Guarantee shall be remitted in full.
Made 28 May 2012
[KK/BPKA/M5/(S)/513/16 JLD.6; PN(PU2)232/VII]
DATO' SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance