Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2017.
/akn/my/act/pua/2017/268
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Quick answer
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2017 is Malaysia P.U. (A), cited as P.U. (A) 268 2017, currently marked in force and first recorded in 2017.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2017.
Perintah ini hendaklah terpakai bagi—
Nota Jangka Sederhana Islam, yang diterbitkan atau akan diterbitkan oleh
Perbadanan Perumahan Rakyat 1Malaysia menurut Program Nota Jangka
Sederhana Islam, yang disebut “Sukuk Murabahah” dalam Perintah ini, dengan nilai nominal sehingga lima bilion ringgit (RM5,000,000,000.00):
Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar Sukuk Murabahah dan amaun prinsipal belum berbayar di bawah
Pembiayaan Kredit Pusingan Islam, yang disebut “Pembiayaan GGRC-i”
dalam Perintah ini, hendaklah tidak melebihi lima bilion ringgit
(RM5,000,000,000.00);
Pembiayaan GGRC-i yang diperoleh atau akan diperoleh oleh Perbadanan
Perumahan Rakyat 1Malaysia dengan amaun agregat prinsipal tidak melebihi dua bilion lima ratus juta ringgit (RM2,500,000,000.00) tertakluk kepada agregat bergabung yang disebut dalam subsubperenggan (a); dan 3
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Sukuk Murabahah dan Pembiayaan GGRC-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 produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya:
Perbadanan Perumahan Rakyat 1Malaysia yang baginya Akta Jaminan
Pinjaman (Pertubuhan Perbadanan) 1965 terpakai menurut kuasa di bawah
Perintah
Jaminan
Pinjaman
(Penetapan
Pertubuhan
Perbadanan)
(Perbadanan Perumahan Rakyat 1Malaysia) 2017 [P.U. (A) 99/2017];
mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan produk, 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.
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 produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya.
4
Dibuat 15 September 2017
[KK/SID/(S)/393/570; PN(PU2)232/XIII]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 6) ORDER 2017
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) (No. 6) Order 2017.
This Order comes into operation on 26 September 2017.
Application 2.
This Order shall apply to—
the Islamic Medium Term Notes, issued or to be issued by Perumahan Rakyat 1Malaysia Corporation 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 five billion ringgit (RM5,000,000,000.00):
Provided that the combined aggregate of the outstanding nominal value of the Sukuk Murabahah and the outstanding principal amount under the
Islamic
Revolving
Credit
Facility, which is referred to as the “GGRC-i Facility” in this Order, shall not exceed five billion ringgit
(RM5,000,000,000.00);
the GGRC-i Facility obtained or to be obtained by Perumahan Rakyat 1Malaysia Corporation in the aggregate principal amount not exceeding two billion five hundred million ringgit (RM2,500,000,000.00) subject to the combined aggregate referred to in subsubparagraph (a); and
6
the guarantee provided or to be provided by the Government of Malaysia in relation to the Sukuk Murabahah and the GGRC-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 product, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full:
Perumahan Rakyat 1Malaysia Corporation to which the Loans Guarantee
(Bodies Corporate) Act 1965 applies by virtue of the Loans Guarantee
(Declaration of Bodies Corporate) (Perumahan Rakyat 1Malaysia
Corporation) Order 2017 [P.U. (A) 99/2017];
any party to any agreement, note, instrument and document in relation to the product, facility, programme and guarantee referred to in paragraph 2, including any party to whom such agreement, note, instrument and document are 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, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full.
Made 15 September 2017
[KK/SID/(S)/393/570; PN(PU2)232/XIII]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance