Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2015.
/akn/my/act/pua/2015/278
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2015
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 is Malaysia P.U. (A), cited as P.U. (A) 278 2015, currently marked in force and first recorded in 2015.
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
Dalam Perintah ini—
“Jaminan” ertinya jaminan yang diberikan atau akan diberikan oleh Kerajaan;
“Penerbit” ertinya Prasarana Malaysia Berhad (dahulunya dikenali sebagai
Syarikat Prasarana Negara Berhad), yang baginya Akta terpakai menurut kuasa
Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan) (Syarikat Prasarana
Negara Berhad) 2001 [P.U. (A) 351/2001];
“Program Sukuk Murabahah” ertinya Program Nota Jangka Sederhana Islam dengan nilai nominal lima bilion ringgit (RM5,000,000,000.00); dan
“Sukuk Murabahah” ertinya Nota Jangka Sederhana Islam yang diterbitkan menurut Program Sukuk Murabahah.
Seksyen 3
Peremitan cukai
Akta Cukai Pendapatan 1967 [Akta 53] berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara atau dokumen berhubung dengan
3
Program Sukuk Murabahah, Sukuk Murabahah yang diterbitkan oleh Penerbit atau apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Jaminan, oleh—
(c)
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Sukuk Murabahah, Sukuk
Murabahah atau Jaminan, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara atau 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
Program Sukuk Murabahah, Sukuk Murabahah yang diterbitkan oleh Penerbit atau berhubung dengan Jaminan hendaklah diremitkan sepenuhnya.
Dibuat 24 November 2015
[KK/SID/(S)845/1/1; PN(PU2)232/XI]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 4) ORDER 2015
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 2015.
(2)
This Order comes into operation on 30 November 2015.
Interpretation 2.
In this Order—
“Guarantee” means the guarantee provided or to be provided by the
Government;
“Issuer” means the Prasarana Malaysia Berhad (formerly known as
Syarikat Prasarana Negara Berhad), to which the Act applies by virtue of the
Loans Guarantee (Declaration of Bodies Corporate) (Syarikat Prasarana Negara Berhad)
Order 2001 [P.U. (A) 351/2001];
“Sukuk Murabahah Programme” means the Islamic Medium Term Notes
Programme of five billion ringgit (RM5,000,000,000.00) in nominal value; and
“Sukuk Murabahah” means the Islamic Medium Term Notes issued pursuant to
Sukuk Murabahah Programme.
Remission of tax 3.
There shall be remitted in full any tax payable under the Income Tax Act 1967
[Act 53] in respect of any money payable under any agreement, note, instrument or
5
document in relation to the Sukuk Murabahah Programme, Sukuk Murabahah issued by the Issuer or any agreement, note, instrument and document in relation to the
Guarantee, by—
(c)
any other party to any agreement, note, instrument and document in relation to the Sukuk Murabahah Programme, Sukuk Murabahah or the
Guarantee, including any party to whom such agreement, note, instrument or 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 Sukuk Murabahah
Programme, Sukuk Murabahah issued by the Issuer or in relation to the Guarantee shall be remitted in full.
Made 24 November 2015
[KK/SID/(S)845/1/1; PN(PU2)232/XI]
DATO’ SERI 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) 2015?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 is Malaysia P.U. (A), cited as P.U. (A) 278 2015, currently marked in force and first recorded in 2015.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 was first recorded in 2015.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2015 is published at lom.agc.gov.my.