Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan
Perbadanan)
(Peremitan
Cukai dan
Duti
Setem)
(Lembaga Pembiayaan Perumahan Sektor Awam) 2023.
/akn/my/act/pua/2023/276
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PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (LEMBAGA PEMBIAYAAN PERUMAHAN SEKTOR AWAM) 2023 is Malaysia P.U. (A), cited as P.U. (A) 276 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)
(Lembaga Pembiayaan Perumahan Sektor Awam) 2023.
Dalam Perintah ini—
“Kemudahan BF-i” ertinya Kemudahan Pembiayaan Perniagaan-i yang diperoleh oleh Lembaga Pembiayaan Perumahan Sektor Awam daripada Bank Islam Malaysia
Berhad dengan amaun agregat prinsipal tidak melebihi satu bilion ringgit
(RM1,000,000,000.00);
“jaminan”
ertinya jaminan yang diberikan atau akan diberikan oleh
Kerajaan Malaysia berhubung dengan Kemudahan BF-i.
Peremitan cukai
[Akta 53] oleh—
3
Lembaga Pembiayaan Perumahan Sektor Awam atau Bank Islam Malaysia
Berhad berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, surat cara dan dokumen berhubung dengan
Kemudahan BF-i dan jaminan; atau
mana-mana orang yang perjanjian, surat cara dan dokumen berhubung dengan Kemudahan BF-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, surat cara dan dokumen berhubung dengan
Kemudahan BF-i dan jaminan hendaklah diremitkan sepenuhnya.
Dibuat 18 September 2023
[MOF.SID(S)700-14/2/14 JLD.5; PN(PU2)232/JLD. 18]
ANWAR IBRAHIM
Menteri Kewangan
4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(PUBLIC SECTOR HOME FINANCING BOARD) ORDER 2023
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) (Public Sector Home Financing Board)
Order 2023.
This Order comes into operation on 19 September 2023.
Interpretation 2.
In this Order—
“BF-i
Facility”
means the
Business
Financing-i
Facility obtained by the Public Sector Home Financing Board from Bank Islam Malaysia Berhad with the aggregate principal amount not exceeding one billion ringgit (RM1,000,000,000.00);
“guarantee” means guarantee given or to be given by the Government of Malaysia in relation to the BF-i Facility.
Remission of tax 3.
Any tax payable under the Income Tax Act 1967 [Act 53] by—
the Public Sector Home Financing Board or Bank Islam Malaysia Berhad in respect of any money payable under any agreement, instrument and document in relation to the BF-i Facility and the guarantee; or
5
any party to whom the agreement, instrument and document in relation to BF-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, instrument and document in relation to the BF-i Facility and the guarantee shall be remitted in full.
Made 18 September 2023
[MOF.SID(S)700-14/2/14 JLD.5; PN(PU2)232/JLD. 18]
ANWAR IBRAHIM
Minister of Finance