Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 5) 2017.
/akn/my/act/pua/2017/265
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2017
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 is Malaysia P.U. (A), cited as P.U. (A) 265 2017, currently marked in force and first recorded in 2017.
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, yang diterbitkan atau akan diterbitkan oleh
MKD Kencana Sdn. Bhd. menurut Program Terbitan Nota Jangka Sederhana
Islam, yang disebut “Sukuk Murabahah” dalam Perintah ini, dengan nilai nominal sehingga tiga bilion empat ratus juta ringgit (RM3,400,000,000.00);
dan
(b)
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Sukuk Murabahah.
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, program dan jaminan yang disebut dalam perenggan 2
hendaklah diremitkan sepenuhnya:
(a)
MKD
Kencana
Sdn.
Bhd.
yang baginya
Akta
Jaminan
Pinjaman
(Pertubuhan
Perbadanan)
1965
terpakai menurut kuasa
Perintah
Jaminan
Pinjaman
(Penetapan
Pertubuhan
Perbadanan)
(MKD Kencana Sdn. Bhd.) 2017 [P.U. (A) 264/2017];
(c)
mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan program atau 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
P.U. (A) 265 3
berkenaan dengan apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan produk, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya.
Dibuat 18 September 2017
[KK/SID/(S)/393/574; PN(PU2)232/XIII]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
P.U. (A) 265 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 5) ORDER 2017
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. 5) Order 2017.
(2)
This Order comes into operation on 19 September 2017.
Application 2.
This Order shall apply to—
(a)
the Islamic Medium Term Notes, issued or to be issued by MKD Kencana Sdn.
Bhd. pursuant to the Islamic Medium Term Notes Programme, which is referred to as the “Sukuk Murabahah” in this Order, in nominal value of up to three billion four hundred million ringgit (RM3,400,000,000.00); and
(b)
the guarantee provided or to be provided by the Government of Malaysia in relation to the Sukuk Murabahah.
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, programme and guarantee referred to in paragraph 2 shall be remitted in full:
(a)
MKD Kencana Sdn. Bhd. to which the Loans Guarantee (Bodies Corporate)
Act 1965 applies by virtue of the Loans Guarantee (Declaration of Bodies
P.U. (A) 265 5
Corporate) (MKD Kencana Sdn. Bhd.) Order 2017 [P.U. (A) 264/2017];
(c)
any party to any agreement, note, instrument and document in relation to the programme or 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, programme and guarantee referred to in paragraph 2 shall be remitted in full.
Made 18 September 2017
[KK/SID/(S)/393/574; PN(PU2)232/XIII]
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. 5) 2017?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 is Malaysia P.U. (A), cited as P.U. (A) 265 2017, currently marked in force and first recorded in 2017.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 was first recorded in 2017.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 5) 2017 is published at lom.agc.gov.my.