P.U. (A)In force

Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013

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Enacted: 2013
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 264

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH JAMINAN PINJAMAN

(PERTUBUHAN PERBADANAN)

(PEREMITAN CUKAI DAN DUTI SETEM)(NO. 4) 2013

LOANS GUARANTEE (BODIES CORPORATE)

(REMISSION OF TAX AND STAMP DUTY)(NO. 4)

ORDER 2013

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 264 2

AKTA JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) 1965

PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN)

(PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2013

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah Jaminan Pinjaman

(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013.

(2)

Perintah ini mula berkuat kuasa pada 21 Ogos 2013.

Seksyen 2

Peremitan cukai

(1)

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

[Akta 53] hendaklah diremitkan sepenuhnya berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara atau dokumen berhubung dengan Sukuk Ijarah yang diterbitkan oleh Penerbit termasuk apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Jaminan, oleh—

(a)

Penerbit;

(b)

mana-mana pemegang Sukuk Ijarah; atau

(c)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Sukuk Ijarah atau Jaminan, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.

(2)

Bagi maksud Perintah ini—

(a)

“Jaminan” ertinya jaminan yang diberikan atau akan diberikan oleh

Kerajaan Malaysia;

P.U. (A) 264 3

(b)

“Penerbit” ertinya Syarikat Prasarana Negara Berhad, yang baginya

Akta ini terpakai menurut kuasa di bawah Perintah Jaminan

Pinjaman (Penetapan Pertubuhan Perbadanan)(Syarikat Prasarana

Negara Berhad) 2001 [P.U. (A) 351/2001]; dan

(c)

“Sukuk Ijarah” ertinya Nota Jangka Sederhana Islam yang diterbitkan menurut Program Nota Jangka Sederhana Islam dengan nilai nominal dua bilion ringgit (RM2,000,000,000.00).

Peremitan duti setem

Seksyen 3

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

Sukuk Ijarah yang diterbitkan oleh Penerbit atau berhubung dengan Jaminan hendaklah diremitkan sepenuhnya.

Dibuat 20 Ogos 2013

[KK/BPKA/M1/(S)/845/1/1 Jld. 4; PN(PU2)232/IX]

DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 264 4

LOANS GUARANTEE (BODIES CORPORATE) ACT 1965

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

(NO. 4) ORDER 2013

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. 4) Order 2013.

(2)

This Order comes into operation on 21 August 2013.

Remission of tax 2.

(1)

Any tax payable under the Income Tax Act 1967 [Act 53] shall be remitted in full in respect of any money payable under any agreement, note, instrument or document in relation to Sukuk Ijarah issued by the Issuer including any agreement, note, instrument and document in relation to the Guarantee, by—

(a)

the Issuer;

(b)

any holder of Sukuk Ijarah; or

(c)

any other party to any agreement, note, instrument and document in relation to Sukuk Ijarah or the Guarantee, including any party to whom such agreement, note, instrument and document is transferred or assigned.

(2)

For the purpose of this Order—

(a)

“Guarantee” means the guarantee provided or to be provided by the Government of Malaysia;

P.U. (A) 264 5

(b)

“Issuer” means Syarikat Prasarana Negara Berhad, to which this

Act applies by virtue of the Loans Guarantee (Declaration of Bodies

Corporate)(Syarikat Prasarana Negara Berhad) Order 2001

[P.U. (A) 351/2001]; and

(c)

“Sukuk Ijarah” means the Islamic Medium Term Notes issued pursuant to the Islamic Medium Term Notes Programme of two billion ringgit (RM2,000,000,000.00) in nominal value.

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 Sukuk Ijarah issued by the

Issuer or in relation to the Guarantee shall be remitted in full.

Made 20 August 2013

[KK/BPKA/M1/(S)/845/1/1 Jld. 4; PN(PU2)232/IX]

DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

Common questions

What is Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013?: Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 is Malaysia P.U. (A), cited as P.U. (A) 264 2013, currently marked in force and first recorded in 2013.
Is Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 still in force?: Yes — Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 is currently in force.
When did Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 take effect?: Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 was first recorded in 2013.
How many sections does Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 have?: Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 contains 3 sections.
Where can I read the official version of Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013?: The official text of Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2013 is published at lom.agc.gov.my.

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