Seksyen 1
Perintah ini bolehlah dinamakan Perintah Jaminan Pinjaman (Pertubuhan
Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 3) 2018.
/akn/my/act/pua/2018/112
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 112 2018, currently marked in force and first recorded in 2018.
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
Seksyen 2
Pemakaian
(a)
Kemudahan Pembiayaan Terma Murabahah yang diperoleh atau akan diperoleh oleh Perbadanan Tabung Pendidikan Tinggi Nasional berjumlah tiga billion lima ratus juta ringgit (RM3,500,000,000.00); dan
(b)
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Pembiayaan Terma Murabahah.
Tafsiran
Seksyen 3
Dalam Perintah ini—
“jaminan Pembiayaan Terma Murabahah” ertinya jaminan yang disebut dalam subperenggan 2(b);
“Pembiayaan Terma Murabahah” ertinya kemudahan yang disebut dalam subperenggan 2(a).
3
Seksyen 4
Peremitan cukai
[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 Pembiayaan Terma Murabahah dan jaminan Pembiayaan Terma
Murabahah hendaklah diremitkan sepenuhnya:
(a)
Perbadanan Tabung Pendidikan Tinggi Nasional yang baginya
Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 terpakai menurut kuasa Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)
(Perbadanan
Tabung
Pendidikan
Tinggi
Nasional)
2004
[P.U. (A) 408/2004]; atau
(b)
mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Pembiayaan Terma Murabahah dan jaminan
Pembiayaan Terma Murabahah, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
Peremitan duti setem
Seksyen 5
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
Pembiayaan Terma Murabahah dan jaminan Pembiayaan Terma Murabahah hendaklah diremitkan sepenuhnya.
Dibuat 26 April 2018
[KK/SID/(S)/696/1; PN(PU2)232/XIV]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE)
(REMISSION OF TAX AND STAMP DUTY) (NO. 3) ORDER 2018
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 1. This order may be cited as the Loans Guarantee (Bodies Corporate) (Remission of Tax and Stamp Duty) (No. 3) Order 2018. Application 2. This Order shall apply to—
(a)
the Murabahah Term Financing facility obtained or to be obtained by
Perbadanan Tabung Pendidikan Tinggi Nasional amounting to three billion five hundred million ringgit (RM3,500,000,000.00); and
(b)
the guarantee provided or to be provided by the Government of Malaysia in relation to the Murabahah Term Financing.
Interpretation 3.
In this Order—
“Murabahah Term Financing guarantee” means the guarantee referred to in subparagraph 2(b);
“Murabahah Term Financing” means the facility referred to in subparagraph 2(a).
5
Remission of tax 4.
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 Murabahah Term Financing and the Murabahah
Term Financing guarantee shall be remitted in full:
(a)
Perbadanan Tabung Pendidikan Tinggi Nasional to which the Loans
Guarantee (Bodies Corporate) Act 1965 applies by virtue of the Loans
Guarantee (Declaration of Bodies Corporate) (Perbadanan Tabung
Pendidikan Tinggi Nasional) Order 2004 [P.U. (A) 408/2004]; or
(b)
any party to any agreement, note, instrument and document in relation to the Murabahah Term Financing and the Murabahah Term Financing guarantee, including any party to whom such agreement, note, instrument and document are transferred or assigned.
Remission of stamp duty 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 Murabahah Term Financing and the Murabahah Term Financing guarantee shall be remitted in full.
Made 26 April 2018
[KK/SID/(S)/696/1; PN(PU2)232/XIV]
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. 3) 2018?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 112 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 was first recorded in 2018.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 contains 5 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2018 is published at lom.agc.gov.my.