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PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022

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Type
P.U. (A)
Status
In force
Enacted
2022
Sections
4

Quick answer

About this p.u. (a)

PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 is Malaysia P.U. (A), cited as P.U. (A) 93 2022, currently marked in force and first recorded in 2022.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(1) Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 [Akta 96], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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(1)

Perintah ini hendaklah terpakai bagi—

(a)

Nota Jangka Sederhana Islam yang diterbitkan atau akan diterbitkan oleh TRX City Sdn. Bhd. menurut Program Nota Jangka

Sederhana

Islam yang disebut

“Program

Sukuk”

dalam

Perintah ini, dengan nilai nominal sehingga dua bilion sembilan ratus juta ringgit (RM2,900,000,000.00);

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(b)

Kemudahan

Pusingan

Kredit

Islamik

Bersindiket yang diperoleh atau akan diperoleh oleh TRX City Sdn. Bhd. yang disebut

“Kemudahan RC-i” dalam Perintah ini, dengan amaun agregat prinsipal tidak melebihi satu bilion ringgit (RM1,000,000,000.00);

dan

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(c)

jaminan yang diberikan atau akan diberikan oleh

Kerajaan Malaysia yang berhubungan dengan Program Sukuk dan

Kemudahan RC-i.

P.U. (A) 93 3

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(2)

Amaun agregat yang digabungkan bagi nilai nominal belum berbayar di bawah

Nota

Jangka

Sederhana

Islam yang diterbitkan menurut

Program Sukuk dan amaun prinsipal belum berbayar di bawah Kemudahan RC-i yang disebut dalam subperenggan (1) hendaklah tidak melebihi dua bilion sembilan ratus juta ringgit (RM2,900,000,000.00).

Peremitan cukai

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Seksyen 3

Apa-apa cukai yang kena dibayar di bawah Akta Cukai Pendapatan 1967

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[Akta 53] oleh mana-mana individu atau entiti yang berikut berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara atau dokumen berhubung dengan Program Sukuk, Kemudahan RC-i atau jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya:

(a)

TRX City Sdn. Bhd. (dahulunya dikenali sebagai 1MDB Real Estate

Sendirian

Berhad)

yang baginya

Akta ini terpakai menurut

Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)

(TRX City Sdn. Bhd.) 2012 [P.U. (A) 139/2012];

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(b)

mana-mana pemegang Nota Jangka Sederhana Islam yang diterbitkan atau akan diterbitkan oleh TRX City Sdn. Bhd. menurut Program Sukuk;

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(d)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara atau dokumen berhubung dengan Program Sukuk, Kemudahan RC-i dan/atau jaminan yang disebut dalam perenggan 2, termasuklah mana-mana pihak lain yang kepadanya mana-mana perjanjian, nota, surat cara atau dokumen itu dipindahkan atau diserahhakkan.

P.U. (A) 93 4

Peremitan duti setem

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Seksyen 4

Apa-apa duti setem yang kena dibayar di bawah Akta Setem 1949 [Akta 378]

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berkenaan dengan apa-apa perjanjian, nota, surat cara atau dokumen berhubung dengan

Program Sukuk, Kemudahan RC-i atau jaminan yang disebut dalam perenggan 2

hendaklah diremitkan sepenuhnya.

Dibuat 31 Mac 2022

[MOF.SID(R)700-14/4/5; PN(PU2)232/XVI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 93 5

LOANS GUARANTEE (BODIES CORPORATE) ACT 1965

LOANS GUARANTEE (BODIES CORPORATE)

(REMISSION OF TAX AND STAMP DUTY) ORDER 2022

Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 10(1) of the Loans Guarantee (Bodies Corporate) Act 1965 [Act 96], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Loans Guarantee (Bodies Corporate)

(Remission of Tax and Stamp Duty) Order 2022.

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(2)

This Order comes into operation on 2 April 2022.

Application 2.

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(1)

This Order shall apply to—

(a)

the Islamic Medium Term Notes issued or to be issued by

TRX City Sdn. Bhd. pursuant to the Islamic Medium Term Notes

Programme which in this Order is referred to as the

“Sukuk Programme”, with nominal value of up to two billion nine hundred million ringgit (RM2,900,000,000.00);

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(b)

the Syndicated Revolving Credit Islamic Facility obtained or to be obtained by TRX City Sdn. Bhd. which in this Order is referred to as the “RC-i Facility”, with the aggregate principal amount not exceeding one billion ringgit (RM1,000,000,000.00); and

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(c)

the guarantee given or to be given by the Government of Malaysia relating to the Sukuk Programme and the RC-i Facility.

P.U. (A) 93 6

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(2)

The aggregate amount of the nominal value outstanding under the Islamic Medium Term Notes issued pursuant to the Sukuk Programme and the principal amount outstanding under the

RC-i

Facility referred to in subparagraph (1) shall not exceed two billion nine hundred million ringgit

(RM2,900,000,000.00).

Remission of tax 3.

Any tax payable under the Income Tax Act 1967 [Act 53] by any of the following individual or entity in respect of any money payable under any agreement, note, instrument or document in relation to the Sukuk Programme, the RC-i Facility or the guarantee referred to in paragraph 2 shall be remitted in full:

(a)

TRX City Sdn. Bhd. (formerly known as 1MDB Real Estate Sendirian

Berhad) to which this Act applies pursuant to the Loans Guarantee

(Declaration of Bodies Corporate) (TRX City Sdn. Bhd.) Order 2012

[P.U. (A) 139/2012];

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(b)

any holder of the Islamic Medium Term Notes issued or to be issued by

TRX City Sdn. Bhd. pursuant to the Sukuk Programme;

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(d)

any other party to any agreement, note, instrument or document in relation to the Sukuk Programme, the RC-i Facility and/or the guarantee referred to in paragraph 2, including any party to whom any such agreement, note, instrument or document is transferred or assigned.

Remission of stamp duty 4.

Any stamp duty payable under the Stamp Act 1949 [Act 378] in respect of any agreement, note, instrument or document in relation to the

Sukuk Programme, the RC-i Facility or the guarantee referred to in paragraph 2 shall be remitted in full.

P.U. (A) 93 7

Made 31 March 2022

[MOF.SID(R)700-14/4/5; PN(PU2)232/XVI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

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Common questions

What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022?
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 is Malaysia P.U. (A), cited as P.U. (A) 93 2022, currently marked in force and first recorded in 2022.
Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 still in force?
Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 is currently in force.
When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 take effect?
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 was first recorded in 2022.
How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 have?
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 contains 4 sections.
Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022?
The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2022 is published at lom.agc.gov.my.