Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2012.
/akn/my/act/pua/2012/271
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2012
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 is Malaysia P.U. (A), cited as P.U. (A) 271 2012, currently marked in force and first recorded in 2012.
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
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 yang berhubung dengan penerbitan mana-mana sekuriti berasaskan Syariah sehingga jumlah dua billion ringgit
(RM2,000,000,000.00) (“Sukuk Murabahah”) oleh Syarikat Prasarana Negara Berhad
(“Penerbit”) termasuklah apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan jaminan (“Jaminan”) yang diberikan atau akan diberikan oleh Kerajaan Malaysia, yang kena dibayar oleh
(a)
Penerbit, yang baginya Akta ini terpakai menurut kuasa Perintah Jaminan
Pinjaman (Penetapan Pertubuhan Perbadanan) (Syarikat Prasarana
Negara Berhad) 2001 [P.U. (A) 351/2001];
(c)
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan
Sukuk
Murabahah atau
Jaminan, termasuklah mana-mana pihak lain yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
P.U. (A) 271 3
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 penerbitan Sukuk Murabahah atau Jaminan hendaklah diremitkan sepenuhnya.
Dibuat 28 Ogos 2012
[KK/BPKA/M1(S)845/1/1 Jld.2; PN(PU2)232/VIII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 271 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 6) ORDER 2012
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. 6) Order 2012.
(2)
This Order comes into operation on 28 August 2012.
Remission of tax 2.
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 any of the Islamic securities of up to two billion ringgit (RM2,000,000,000.00)
(“Sukuk Murabahah”) issued by Syarikat Prasarana Negara Berhad (“Issuer”) including any agreement, note, instrument and document in relation to the guarantee
(“Guarantee”) provided or to be provided by the Government of Malaysia, which is payable by
(a)
the Issuer, 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];
(c)
any other party to any agreement, note, instrument and document in relation to the Sukuk Murabahah or the Guarantee, including any other party to whom such agreement, note, instrument and document is transferred or assigned.
P.U. (A) 271 5
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 the issue of the Sukuk
Murabahah or the Guarantee shall be remitted in full.
Made 28 August 2012
[KK/BPKA/M1(S)845/1/1 Jld.2; PN(PU2)232/VIII]
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. 6) 2012?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 is Malaysia P.U. (A), cited as P.U. (A) 271 2012, currently marked in force and first recorded in 2012.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 was first recorded in 2012.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 contains 3 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2012 is published at lom.agc.gov.my.