Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2020.
/akn/my/act/pua/2020/360
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 is Malaysia P.U. (A), cited as P.U. (A) 360 2020, currently marked in force and first recorded in 2020.
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 oleh Lembaga Kemajuan
Tanah Persekutuan menurut Program Nota Jangka Sederhana Islam yang disebut “Program GG Sukuk Murabahah” dalam Perintah ini, dengan nilai nominal sehingga sembilan bilion sembilan ratus juta ringgit
(RM9,900,000,000.00);
(b)
Program
GG
Sukuk
Murabahah dengan nilai nominal sehingga sembilan bilion sembilan ratus juta ringgit (RM9,900,000,000.00); dan
(c)
jaminan yang diberikan oleh Kerajaan Malaysia yang berhubungan dengan
Program GG 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
3
berhubung dengan Program GG Sukuk Murabahah dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya:
(a)
Lembaga Kemajuan Tanah Persekutuan yang baginya Akta terpakai menurut
Perintah
Jaminan
Pinjaman
(Penetapan
Pertubuhan
Perbadanan)
(Lembaga Kemajuan Tanah Persekutuan) 2009 [P.U. (A) 465/2009];
(b)
mana-mana pemegang Nota Jangka Sederhana Islam yang diterbitkan oleh
Lembaga Kemajuan Tanah Persekutuan menurut Program GG Sukuk
Murabahah; atau
(c)
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program GG Sukuk Murabahah atau jaminan yang disebut dalam perenggan 2, 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 GG Sukuk Murabahah dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya.
Dibuat 14 Disember 2020
[Perb. MOF.SID(S)700-14/2/12, Jld.4; PN(PU2)232/XVI]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 6) ORDER 2020
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 2020.
(2)
This Order comes into operation on 18 December 2020.
Application 2.
This Order shall apply to—
(a)
the Islamic Medium Term Notes issued by the Federal Land Development
Authority pursuant to the Islamic Medium Term Notes Programme which in this Order is referred to as the “GG Sukuk Murabahah Programme”, in nominal value of up to nine billion nine hundred million ringgit
(RM9,900,000,000.00);
(b)
the GG Sukuk Murabahah Programme in nominal value of up to nine billion nine hundred million ringgit (RM9,900,000,000.00); and
(c)
the guarantee given by the Government of Malaysia relating to the
GG Sukuk Murabahah Programme.
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,
5
instrument and document in relation to the GG Sukuk Murabahah Programme and the guarantee referred to in paragraph 2 shall be remitted in full:
(a)
Federal Land Development Authority to which the Act applies by virtue of the Loans Guarantee (Declaration of Bodies Corporate) (Federal Land
Development Authority) Order 2009 [P.U. (A) 465/2009];
(b)
any holder of the Islamic Medium Term Notes issued by the Federal Land
Development Authority pursuant to the GG Sukuk Murabahah Programme;
or
(c)
any other party to any agreement, note, instrument and document in relation to the GG Sukuk Murabahah Programme or the guarantee referred to in paragraph 2, 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 relating to the GG Sukuk Murabahah
Programme and guarantee referred to in paragraph 2 shall be remitted in full.
Made 14 December 2020
[Perb. MOF.SID(S)700-14/2/12, Jld.4; PN(PU2)232/XVI]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 is Malaysia P.U. (A), cited as P.U. (A) 360 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 was first recorded in 2020.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2020 is published at lom.agc.gov.my.