Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 2) 2017.
/akn/my/act/pua/2017/186
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2017
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 is Malaysia P.U. (A), cited as P.U. (A) 186 2017, currently marked in force and first recorded in 2017.
Opening note
Preamble
- 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
Apa-apa cukai yang kena dibayar di bawah Akta Cukai Pendapatan 1967
[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 dan dokumen berhubung dengan produk, kemudahan, program dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya:
(a)
Malaysia Debt Ventures Berhad (No. Syarikat: 578113-A) yang baginya Akta terpakai menurut kuasa di bawah Perintah Jaminan Pinjaman (Penetapan
Pertubuhan
Perbadanan)
(Malaysia
Debt
Ventures
Berhad)
2007
[P.U. (A) 284/2007];
(b)
mana-mana pemegang Nota Jangka Sederhana Islam, yang disebut
“Sukuk Murabahah” dalam Perintah ini; atau
(c)
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Nota Jangka Sederhana Islam, yang disebut “Program GG Sukuk” dalam Perintah ini, atau Pembiayaan Kredit
Pusingan Bersindiket, yang disebut “Pembiayaan SRC-i” dalam Perintah ini,
3
atau jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
Peremitan duti setem
Seksyen 3
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 produk, kemudahan, program dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya.
Seksyen 4
Pemakaian
(a)
Sukuk Murabahah yang diterbitkan atau akan diterbitkan oleh Malaysia Debt
Ventures Berhad menurut Program GG Sukuk dengan nilai nominal sehingga satu bilion ringgit (RM1,000,000,000.00):
Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar Sukuk Murabahah dan amaun prinsipal belum berbayar di bawah
Pembiayaan
SRC-i hendaklah tidak melebihi satu bilion ringgit
(RM1,000,000,000.00);
(b)
Pembiayaan SRC-i yang diperoleh atau akan diperoleh oleh Malaysia Debt
Ventures Berhad dengan amaun agregat prinsipal tidak melebihi lima ratus juta ringgit (RM500,000,000.00) tertakluk kepada agregat bergabung yang disebut dalam subperenggan (a); dan
(c)
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia yang berhubungan dengan Sukuk Murabahah dan Pembiayaan SRC-i.
4
Dibuat 15 Jun 2017
[KK/SID/(S)/676/1/(3); PN(PU2)232/XII]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 2) ORDER 2017
Opening note
Preamble
- 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) (No. 2) Order 2017.
(2)
This Order comes into operation on 22 June 2017.
Remission of tax 2.
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 and document in relation to the product, facility, programme and guarantee referred to in paragraph 4 shall be remitted in full:
(a)
Malaysia Debt Ventures Berhad (Company No.: 578113-A) to which the Act applies by virtue of the Loans Guarantee (Declaration of Bodies Corporate)
(Malaysia Debt Ventures Berhad) Order 2007 [P.U. (A) 284/2007];
(b)
any holder of the Islamic Medium Term Notes, which is referred to as the
“Sukuk Murabahah” in this Order; or
(c)
any other party to any agreement, note, instrument and document in relation to the Islamic Medium Term Notes Programme, which is referred to as the
“GG Sukuk Programme” in this Order, or the Syndicated Revolving Credit-i
Facility, which is referred to as the “SRC-i Facility” in this Order, or the guarantee provided or to be provided by the Government of Malaysia,
6
including any party to whom such agreement, note, instrument and document are transferred or assigned.
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 product, facility, programme and guarantee referred to in paragraph 4 shall be remitted in full.
Application 4.
This Order shall apply to—
(a)
the Sukuk Murabahah issued or to be issued by Malaysia Debt Ventures
Berhad pursuant to the GG Sukuk Programme in nominal value of up to one billion ringgit (RM1,000,000,000.00):
Provided that the combined aggregate of the outstanding nominal value of the Sukuk Murabahah and the outstanding principal amount under the SRC-i Facility shall not exceed one billion ringgit (RM1,000,000,000.00);
(b)
the SRC-i Facility obtained or to be obtained by Malaysia Debt Ventures
Berhad in the aggregate principal amount not exceeding five hundred million ringgit (RM500,000,000.00) subject to the combined aggregate referred to in subparagraph (a); and
(c)
the guarantee provided or to be provided by the Government of Malaysia relating to the Sukuk Murabahah and the SRC-i Facility.
Made 15 June 2017
[KK/SID/(S)/676/1/(3); PN(PU2)232/XII]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 is Malaysia P.U. (A), cited as P.U. (A) 186 2017, currently marked in force and first recorded in 2017.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 was first recorded in 2017.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2017 is published at lom.agc.gov.my.