mylaw.my

/akn/my/act/pua/2016/199

PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2016
Sections
4

Quick answer

About this p.u. (a)

PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 is Malaysia P.U. (A), cited as P.U. (A) 199 2016, currently marked in force and first recorded in 2016.

Opening note

Preamble

Suggest a correction
  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 1

Open as pageSuggest a correction

(1)

Perintah ini bolehlah dinamakan Perintah Jaminan Pinjaman

(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 3) 2016.

Suggest a correction

(2)

Perintah ini mula berkuat kuasa pada 18 Julai 2016.

Peremitan cukai

Suggest a correction

Seksyen 2

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

Open as pageSuggest a correction

[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)

Lembaga Pembiayaan Perumahan Sektor Awam yang baginya Akta terpakai menurut kuasa

Perintah

Jaminan

Pinjaman

(Penetapan Pertubuhan Perbadanan) (Lembaga Pembiayaan Perumahan

Sektor Awam) 2016 [P.U. (A) 198/2016];

Suggest a correction

(b)

mana-mana pemegang Kertas Komersial Islamik atau Nota Jangka

Sederhana Islam;

Suggest a correction

(c)

mana-mana pemegang Kertas Komersial Konvensional atau Nota Jangka

Sederhana Konvensional;

3

Suggest a correction

(d)

mana-mana pembiaya Pembiayaan Revolving Credit Islam Bersindiket, yang disebut “Pembiayaan RC-i” dalam Perintah ini;

Suggest a correction

(e)

mana-mana pembiaya Pembiayaan Kredit Bersindiket, yang disebut

“Pembiayaan Kredit” dalam Perintah ini;

Suggest a correction

(f)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Kertas Komersial Islamik dan Nota

Jangka Sederhana Islam, yang disebut “Program ICP dan IMTN” dalam

Perintah ini, 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;

Suggest a correction

(g)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Kertas Komersial Konvensional dan Nota Jangka Sederhana Konvensional, yang disebut “Program CP dan

MTN” dalam Perintah ini, 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;

Suggest a correction

(h)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Pembiayaan RC-i, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan;

Suggest a correction

(i)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan

Pembiayaan

Kredit, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan; atau 4

Suggest a correction

(j)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan 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

Suggest a correction

Seksyen 3

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

Open as pageSuggest a correction

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

Open as pageSuggest a correction

(a)

Kertas Komersial Islamik dan Nota Jangka Sederhana Islam yang diterbitkan atau akan diterbitkan oleh Lembaga Pembiayaan Perumahan

Sektor Awam menurut Program ICP dan IMTN;

Suggest a correction

(b)

Kertas Komersial Konvensional dan Nota Jangka Sederhana Konvensional yang diterbitkan atau akan diterbitkan oleh Lembaga Pembiayaan

Perumahan Sektor Awam menurut Program CP dan MTN;

Suggest a correction

(c)

Pembiayaan RC-i yang diperoleh oleh Lembaga Pembiayaan Perumahan

Sektor Awam;

Suggest a correction

(d)

Pembiayaan Kredit yang diperoleh oleh Lembaga Pembiayaan Perumahan

Sektor Awam; dan

Suggest a correction

(e)

jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia yang berhubungan dengan Kertas Komersial Islamik dan Nota Jangka

Sederhana Islam, Kertas Komersial Konvensional dan Nota Jangka

Sederhana Konvensional, Pembiayaan RC-i dan Pembiayaan Kredit:

5

Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar Kertas Komersial Islamik dan Nota Jangka Sederhana Islam, nilai nominal belum berbayar Kertas Komersial Konvensional dan Nota

Jangka Sederhana Konvensional, amaun prinsipal belum berbayar di bawah Pembiayaan RC-i dan amaun prinsipal belum berbayar di bawah

Pembiayaan Kredit, hendaklah tidak melebihi dua puluh lima bilion ringgit (RM25,000,000,000.00).

Dibuat 13 Julai 2016

[KK/SID/(S)/393/650 (SK. 2); PN(PU2)232/XI]

DATUK JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

6

LOANS GUARANTEE (BODIES CORPORATE) ACT 1965

LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)

(NO. 3) ORDER 2016

Suggest a correction

Opening note

Preamble

Suggest a correction
  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) (No. 3) Order 2016.

Suggest a correction

(2)

This Order comes into operation on 18 July 2016.

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)

the Public Sector Home Financing Board to which the Act applies by virtue of the Loans Guarantee (Declaration of Bodies Corporate)

(Public Sector Home Financing Board) Order 2016 [P.U. (A) 198/2016];

Suggest a correction

(b)

any holder of the Islamic Commercial Papers or Islamic Medium Term

Notes;

Suggest a correction

(c)

any holder of the Conventional Commercial Papers or Conventional

Medium Term Notes;

Suggest a correction

(d)

any financier of the Syndicated Revolving Credit-i Facility, which in this

Order is referred to as the “RC-i Facility”;

7

Suggest a correction

(e)

any financier of the Syndicated Credit Facilities, which in this Order is referred to as the “Credit Facilities”;

Suggest a correction

(f)

any other party to any agreement, note, instrument and document in relation to the Islamic Commercial Papers and Islamic Medium Term

Notes Programme, which in this Order is referred to as the “ICP and

IMTN Programme”, or the guarantee provided or to be provided by the

Government of Malaysia, including any party to whom such agreement, note, instrument and document is transferred or assigned;

Suggest a correction

(g)

any other party to any agreement, note, instrument and document in relation to the Conventional Commercial Papers and Conventional

Medium Term Notes Programme, which in this Order is referred to as the “CP and MTN Programme”, or the guarantee provided or to be provided by the Government of Malaysia, including any party to whom such agreement, note, instrument and document is transferred or assigned;

Suggest a correction

(h)

any other party to any agreement, note, instrument and document in relation to the RC-i Facility, including any party to whom such agreement, note, instrument and document is transferred or assigned;

Suggest a correction

(i)

any other party to any agreement, note, instrument and document in relation to the Credit Facilities, including any party to whom such agreement, note, instrument and document is transferred or assigned; or

Suggest a correction

(j)

any other party to any agreement, note, instrument and document in relation to the guarantee provided or to be provided by the Government of Malaysia, including any party to whom such agreement, note, instrument and document is 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,

8

programme and guarantee referred to in paragraph 4 shall be remitted in full.

Application 4.

This Order shall apply to—

Suggest a correction

(a)

the Islamic Commercial Papers and Islamic Medium Term Notes issued or to be issued by the Public Sector Home Financing Board pursuant to the ICP and IMTN Programme;

Suggest a correction

(b)

the Conventional Commercial Papers and Conventional Medium Term

Notes issued or to be issued by the Public Sector Home Financing Board pursuant to the CP and MTN Programme;

Suggest a correction

(c)

the RC-i Facility obtained by the Public Sector Home Financing Board;

Suggest a correction

(d)

the Credit Facilities obtained by the Public Sector Home Financing Board;

and

Suggest a correction

(e)

the guarantee provided or to be provided by the Government of

Malaysia relating to the Islamic Commercial Papers and Islamic Medium

Term Notes, the Conventional Commercial Papers and Conventional

Medium Term Notes, the RC-i Facility and the Credit Facilities:

Provided that the combined aggregate of the outstanding nominal value of the Islamic Commercial Papers and Islamic Medium

Term Notes, the outstanding nominal value of the Conventional

Commercial Papers and Conventional Medium Term Notes, the outstanding principal amount under the RC-i Facility and the outstanding principal amount under the Credit Facilities, shall not exceed twenty-five billion ringgit (RM25,000,000,000.00).

9

Made 13 July 2016

[KK/SID/(S)/393/650 (SK. 2); PN(PU2)232/XI]

DATUK JOHARI BIN ABDUL GHANI

Second Minister of Finance

Suggest a correction
Suggest a correction

Common questions

What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016?
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 is Malaysia P.U. (A), cited as P.U. (A) 199 2016, currently marked in force and first recorded in 2016.
Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 still in force?
Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 is currently in force.
When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 take effect?
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 was first recorded in 2016.
How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 have?
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 contains 4 sections.
Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016?
The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2016 is published at lom.agc.gov.my.