Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 3) 2021.
/akn/my/act/pua/2021/366
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 is Malaysia P.U. (A), cited as P.U. (A) 366 2021, currently marked in force and first recorded in 2021.
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 dan Kertas Komersial Islam yang diterbitkan oleh DanaInfra Nasional Berhad menurut Program Nota Jangka Sederhana
Islam dan Kertas Komersial Islam yang disebut “Program IMTN dan ICP”
dalam Perintah ini;
(b)
Kemudahan Pusingan Kredit Bersindiket yang diperoleh oleh DanaInfra
Nasional Berhad yang disebut “Kemudahan RC-i” dalam Perintah ini; dan
(c)
jaminan yang diberikan oleh Kerajaan Malaysia yang berhubungan dengan
Program IMTN dan ICP dan Kemudahan RC-i:
Dengan syarat bahawa agregat digabungkan nilai nominal belum berbayar Nota Jangka Sederhana Islam dan Kertas Komersial Islam yang diterbitkan menurut Program IMTN dan ICP dan amaun prinsipal belum berbayar di bawah Kemudahan RC-i tidak boleh melebihi tujuh bilion enam ratus juta ringgit (RM7,600,000,000.00).
P.U. (A) 366 3
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)
DanaInfra Nasional Berhad yang baginya Akta terpakai menurut kuasa
Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)
(DanaInfra Nasional Berhad) 2012 [P.U. (A) 176/2012];
(b)
mana-mana pemegang Nota Jangka Sederhana Islam dan Kertas Komersial
Islam yang diterbitkan menurut Program IMTN dan ICP;
(d)
mana-mana pihak lain kepada 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 produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2
hendaklah diremitkan sepenuhnya.
Dibuat 8 September 2021
[Perb. MOF.SID(S)700-14/2/38(SK.2); PN(PU2)232/XVI]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 366 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE)
(REMISSION OF TAX AND STAMP DUTY) (NO. 3) ORDER 2021
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. 3) Order 2021.
(2)
This Order comes into operation on 15 September 2021.
Application 2.
This Order shall apply to—
(a)
the Islamic Medium Term Notes and Islamic Commercial Papers issued by
DanaInfra Nasional Berhad pursuant to the Islamic Medium Term Notes and Islamic Commercial Papers Programme which is referred to as the “IMTN and ICP Programme” in this Order;
(b)
the Syndicated Revolving Credit Facility obtained by DanaInfra Nasional
Berhad which is referred to as the “RC-i Facility” in this Order; and
(c)
the guarantee given by the Government of Malaysia relating to the
IMTN and ICP Programme and RC-i Facility:
Provided that the combined aggregate of the outstanding nominal value of the Islamic Commercial Papers and Islamic Medium Term Notes issued pursuant to the
IMTN and
ICP
Programme and the outstanding principal amount under the RC-i Facility shall not exceed seven billion six hundred million ringgit (RM7,600,000,000.00).
P.U. (A) 366 5
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)
DanaInfra Nasional Berhad to which the Act applies by virtue of the
Loans
Guarantee
(Declaration of
Bodies
Corporate)
(DanaInfra Nasional Berhad) Order 2012 [P.U. (A) 176/2012];
(b)
any holder of the Islamic Commercial Papers and Islamic Medium Term
Notes issued pursuant to the IMTN and ICP Programme;
(d)
any other 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 is transferred or assigned.
Remission of stamp duty 4.
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.
Made 8 September 2021
[Perb. MOF.SID(S)700-14/2/38(SK.2); PN(PU2)232/XVI]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 is Malaysia P.U. (A), cited as P.U. (A) 366 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 was first recorded in 2021.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 contains 4 sections.
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- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2021 is published at lom.agc.gov.my.