Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Jaminan Pinjaman
(Pertubuhan
Perbadanan)
(Peremitan
Cukai dan
Duti
Setem)
(Digital Nasional Berhad) 2023.
/akn/my/act/pua/2023/277
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Quick answer
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (DIGITAL NASIONAL BERHAD) 2023 is Malaysia P.U. (A), cited as P.U. (A) 277 2023, currently marked in force and first recorded in 2023.
Opening note
Perintah ini bolehlah dinamakan Perintah Jaminan Pinjaman
(Pertubuhan
Perbadanan)
(Peremitan
Cukai dan
Duti
Setem)
(Digital Nasional Berhad) 2023.
Dalam Perintah ini—
“Kemudahan GGRC-i” ertinya Kemudahan Pusingan Kredit-i Jangka Pendek yang diperoleh oleh Digital Nasional Berhad daripada Maybank Islamic Berhad dengan amaun agregat prinsipal tidak melebihi dua bilion ringgit (RM2,000,000,000.00);
“jaminan” ertinya jaminan yang diberikan atau akan diberikan oleh
Kerajaan Malaysia berhubung dengan Kemudahan GGRC-i.
Peremitan cukai
[Akta 53] oleh—
Digital Nasional Berhad atau Maybank Islamic Berhad berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Kemudahan GGRC-i dan jaminan; atau 3
mana-mana orang yang perjanjian, nota, surat cara dan dokumen berhubung dengan
Kemudahan
GGRC-i dipindahkan atau diserahhakkan, hendaklah diremitkan sepenuhnya.
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
Kemudahan GGRC-i dan jaminan hendaklah diremitkan sepenuhnya.
Dibuat 18 September 2023
[MOF.SID(S)700-14/49(7); PN(PU2)232/JLD.18]
ANWAR BIN IBRAHIM
Menteri Kewangan
4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE)
(REMISSION OF TAX AND STAMP DUTY) (DIGITAL NASIONAL BERHAD) ORDER 2023
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) (Digital Nasional Berhad) Order 2023.
This Order comes into operation on 20 September 2023.
Interpretation 2.
In this Order—
“GGRC-i Facility” means the Short Term Revolving Credit-i Facility obtained by the Digital Nasional Berhad from Maybank Islamic Berhad with the aggregate principal amount not exceeding two billion ringgit (RM2,000,000,000.00);
“guarantee” means guarantee given or to be given by the Government of Malaysia in relation to the GGRC-i Facility.
Remission of tax 3.
Any tax payable under the Income Tax Act 1967 [Act 53] by—
the Digital Nasional Berhad or Maybank Islamic Berhad in respect of any money payable under any agreement, note, instrument and document in relation to the GGRC-i Facility and the guarantee; or
5
any party to whom the agreement, note, instrument and document in relation to the GGRC-i Facility is transferred or assigned, shall be remitted in full.
Remission of stamp duty 4.
Any stamp duty payable under the
Stamp
Act 1949
[Act 378]
in respect of any agreement, note, instrument and document in relation to the GGRC-i Facility and the guarantee shall be remitted in full.
Made 18 September 2023
[MOF.SID(S)700-14/49(7); PN(PU2)232/JLD.18]
ANWAR BIN IBRAHIM
Minister of Finance