Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 2) 2020.
/akn/my/act/pua/2020/54
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 54 2020, currently marked in force and first recorded in 2020.
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
Perintah ini hendaklah terpakai bagi—
(a)
Nota Jangka Sederhana Islam yang diterbitkan oleh Malaysia Rail Link
Sdn. Bhd., yang disebut “Sukuk Murabahah” dalam Perintah ini, menurut
Program Sukuk Murabahah dengan nilai nominal sehingga sembilan bilion dan tujuh ratus lima puluh juta ringgit (RM9,750,000,000.00);
Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar Sukuk Murabahah dan amaun prinsipal belum berbayar di bawah
Pembiayaan Pusingan Kredit-i Bersindiket Jangka Pendek Islam, yang disebut “Pembiayaan STRC-i” dalam Perintah ini, hendaklah tidak melebihi sembilan bilion dan tujuh ratus lima puluh juta ringgit
(RM9,750,000,000.00);
(b)
Pembiayaan STRC-i yang diperoleh atau akan diperoleh oleh Malaysia Rail
Link Sdn. Bhd. dengan amaun agregat prinsipal belum berbayar sehingga tiga bilion ringgit (RM3,000,000,000.00) (atau had prinsipal maksimum agregat lain yang meningkatkan had prinsipal maksimum agregat sehingga
3
tiga bilion dan enam ratus juta ringgit (RM3,600,000,000.00) sebagaimana yang diluluskan oleh pembiaya Pembiayaan STRC-i), tertakluk kepada agregat bergabung yang disebut dalam subperenggan (a); dan
(c)
jaminan yang diberikan oleh Kerajaan Malaysia berhubung dengan Sukuk
Murabahah dan Pembiayaan STRC-i yang disebut dalam subperenggan (a)
dan (b).
Peremitan cukai
Seksyen 3
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 2
hendaklah diremitkan sepenuhnya:
(a)
Malaysia Rail Link Sdn. Bhd. yang baginya Akta Jaminan Pinjaman
(Pertubuhan Perbadanan) 1965 [Akta 96] terpakai menurut kuasa
Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)
(Malaysia Rail Link Sdn. Bhd.) 2017 [P.U. (A) 60/2017];
(d)
mana-mana pihak dalam apa-apa perjanjian, nota, surat cara dan dokumen, berhubung dengan produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
Peremitan duti setem
Seksyen 4
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
4
produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya.
Dibuat 12 Februari 2020
[MOF.SID(S)700-14/2/4; PN(PU2)232/XV]
LIM GUAN ENG
Menteri Kewangan
5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 2) ORDER 2020
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 2020.
(2)
This Order comes into operation on 13 February 2020.
Application 2.
This Order shall apply to—
(a)
the Islamic Medium Term Notes issued by Malaysia Rail Link Sdn. Bhd., which is referred to as the “Sukuk Murabahah” in this Order, pursuant to the Sukuk Murabahah Programme in nominal value of up to nine billion and seven hundred fifty million ringgit (RM9,750,000,000.00);
Provided that the combined aggregate of the outstanding nominal value of the Sukuk Murabahah and the outstanding principal amount under the Syndicated Islamic Short Term Revolving Credit-i Facility, which is referred to as the “STRC-i Facility” in this Order, shall not exceed nine billion and seven hundred fifty million ringgit (RM9,750,000,000.00);
(b)
the STRC-i Facility obtained or will be obtained by Malaysia Rail Link
Sdn. Bhd. in the aggregate outstanding principal amount of up to three billion ringgit (RM3,000,000,000.00) (or such other increased maximum aggregate principal limit which increased the maximum aggregate principal limit up to three billion and six hundred million ringgit
6
(RM3,600,000,000.00), as may be approved by the financiers of the
STRC-i
Facility), subject to the combined aggregate referred to in subparagraph (a); and
(c)
the guarantee provided or to be provided by the Government of Malaysia in relation to the Sukuk Murabahah and the STRC-i Facility referred to in subparagraphs (a) and (b).
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 and document in relation to the product, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full:
(a)
Malaysia Rail Link Sdn. Bhd. to which the Loans Guarantee
(Bodies Corporate) Act 1965 [Act 96] applies by virtue of the
Loans Guarantee (Declaration of Bodies Corporate) (Malaysia Rail Link
Sdn. Bhd.) Order 2017 [P.U. (A) 60/2017];
(d)
any party to any agreement, note, instrument and document, in relation to the product, facility, programme and guarantee referred to in paragraph 2, including any party to whom such agreement, note, instrument and document are transferred or assigned.
Remission of stamp duty
Seksyen 5
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 2 shall be remitted in full.
7
Made 12 February 2020
[MOF.SID(S)700-14/2/4; PN(PU2)232/XV]
LIM GUAN ENG
Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 54 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 was first recorded in 2020.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 contains 5 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2020 is published at lom.agc.gov.my.