Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 3) 2023.
/akn/my/act/pua/2023/263
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PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2023 is Malaysia P.U. (A), cited as P.U. (A) 263 2023, currently marked in force and first recorded in 2023.
Opening note
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 3) 2023.
Perintah ini hendaklah terpakai bagi—
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, dengan nilai nominal sehingga sebelas bilion dua ratus juta ringgit (RM11,200,000,000.00);
Kemudahan
Kredit
Pusingan
Islam
Bersindiket yang disebut
“Kemudahan SFF-i” dalam Perintah ini, dengan amaun prinsipal belum berbayar agregat tidak melebihi dua bilion ringgit
(RM2,000,000,000.00):
Dengan syarat bahawa agregat digabungkan nilai nominal belum berbayar Nota Jangka Sederhana Islam dan Kertas Komersial Islam dan amaun prinsipal belum berbayar di bawah Kemudahan SFF-i tidak boleh melebihi sebelas bilion dua ratus juta ringgit
(RM11,200,000,000.00);
P.U. (A) 263 3
Program IMTN dan ICP yang telah dipertingkatkan dengan nilai nominal daripada tujuh puluh satu bilion ringgit (RM71,000,000,000.00)
kepada nilai agregat maksimum sehingga lapan puluh dua bilion dua ratus juta ringgit (RM82,200,000,000.00); dan
jaminan yang diberikan oleh Kerajaan Malaysia yang berhubungan dengan Program IMTN dan ICP dan Kemudahan SFF-i.
Peremitan cukai
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 kemudahan, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya:
DanaInfra Nasional Berhad yang baginya Akta Jaminan Pinjaman
(Pertubuhan Perbadanan) 1965 terpakai menurut kuasa Perintah Jaminan
Pinjaman (Penetapan Pertubuhan Perbadanan) (DanaInfra Nasional
Berhad) 2012 [P.U. (A) 176/2012];
mana-mana pemegang Nota Jangka Sederhana Islam dan pemegang Kertas
Komersial Islam menurut Program IMTN dan ICP;
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen yang berhubungan dengan 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.
P.U. (A) 263 4
Peremitan duti setem
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 kemudahan, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya.
Dibuat 25 Ogos 2023
[MOF.SID(S)700-14/2/8 JLD. 3(10); PN(PU2)232/JLD.17]
ANWAR BIN IBRAHIM
Menteri Kewangan
P.U. (A) 263 5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 3) ORDER 2023
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) (No. 3) Order 2023.
This Order comes into operation on 30 August 2023.
Application 2.
This Order shall apply to—
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, with nominal value of up to eleven billion two hundred million ringgit (RM11,200,000,000.00);
the Syndicated Islamic Revolving Credit Facility which is referred to as the
“SFF-i Facility” in this Order, with the aggregate outstanding principal amount not exceeding two billion ringgit (RM2,000,000,000.00):
Provided that the combined aggregate of the outstanding nominal value of the Islamic Medium Term Notes and Islamic Commercial
Papers and the principal amount outstanding under the SFF-i Facility shall not exceed eleven billion two hundred million ringgit
(RM11,200,000,000.00);
P.U. (A) 263 6
the IMTN and ICP Programme which has been upsized with nominal value from seventy-one billion ringgit (RM71,000,000,000.00) to a maximum aggregate value of up to eighty two billion two hundred million ringgit
(RM82,200,000,000.00); and
the guarantee given by the Government of Malaysia relating to the IMTN and ICP Programme and SFF-i Facility.
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 facility, programme and guarantee referred to in paragraph 2 shall be remitted in full:
DanaInfra Nasional Berhad to which this Act applies by virtue of the
Loans
Guarantee
(Declaration of
Bodies
Corporate)
(DanaInfra Nasional Berhad) Order 2012 [P.U. (A) 176/2012];
any holder of the Islamic Medium Term Notes and holder of the Islamic
Commercial Papers pursuant to the IMTN and ICP Programme;
any other party to any agreement, note, instrument and document relating to the facility, programme and guarantee referred to in paragraph 2, including any party to whom the 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 facility, programme and guarantee referred to in paragraph 2 shall be remitted in full.
P.U. (A) 263 7
Made 25 August 2023
[MOF.SID(S)700-14/2/8 JLD. 3(10); PN(PU2)232/JLD.17]
ANWAR BIN IBRAHIM
Minister of Finance