Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2013.
/akn/my/act/pua/2013/48
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PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2013 is Malaysia P.U. (A), cited as P.U. (A) 48 2013, currently marked in force and first recorded in 2013.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2013.
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 berhubungan dengan mana-mana Nota Jangka Sederhana Islam yang diterbitkan menurut Program
Nota Jangka Sederhana Islam dengan nilai nominal sehingga dua bilion lima ratus juta ringgit (RM2,500,000,000.00) (“Program IMTN”) oleh Perbadanan Tabung Pendidikan
Tinggi Nasional (“Penerbit”) termasuk, tetapi tidak terhad kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubungan 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 berhubungan dengan Nota Jangka Sederhana Islam, Program
IMTN atau Jaminan, termasuk mana-mana pihak yang kepadanya
P.U. (A) 48 3
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 berhubungan dengan Nota Jangka Sederhana Islam, Program IMTN atau Jaminan hendaklah diremitkan sepenuhnya.
Dibuat 13 Februari 2013
[KK/BPKA/M1/(S)/696/1; PN(PU2)232/VIII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 48 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE)
(REMISSION OF TAX AND STAMP DUTY) ORDER 2013
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) Order 2013.
This Order comes into operation on 14 February 2013.
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 up to two billion and five hundred million ringgit (RM2,500,000,000.00) (“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) 48 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 13 February 2013
[KK/BPKA/M1/(S)/696/1; PN(PU2)232/VIII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance