PERINTAH PERBADANAN INSURANS DEPOSIT MALAYSIA (KADAR BAGI LEVI PERTAMA DAN LEVI TAHUNAN BERKENAAN DENGAN ANGGOTA PENANGGUNG INSURANS) 2023

Dalam Perintah ini, “anggota penanggung insurans” termasuklah anggota penerima pindahan sebagaimana yang disebut di bawah subseksyen 73A(1)

dan (2) Akta.

Jadual Pertama.

3

Peraturan-Peraturan Perbadanan Insurans Deposit Malaysia (Sistem Levi Berbeza berkenaan dengan Anggota Penanggung Insurans) 2023 [P.U. (A) 221/2023].

Kadar levi pertama dan levi tahunan bagi perniagaan takaful am

4. (1) Kadar levi pertama dan levi tahunan yang kena dibayar oleh suatu anggota penanggung insurans yang menjalankan perniagaan takaful am bagi suatu tahun taksiran hendaklah berdasarkan kadar levi mengikut kategori levi bagi anggota penanggung insurans itu sebagaimana yang dinyatakan dalam Jadual Kedua.

Insurans Deposit Malaysia (Sistem Levi Berbeza berkenaan dengan Anggota

Penanggung Insurans) 2023.

Kadar levi pertama dan levi tahunan bagi perniagaan insurans am 5.

(1)

Kadar levi pertama dan levi tahunan yang kena dibayar oleh suatu anggota penanggung insurans yang menjalankan perniagaan insurans am bagi suatu tahun taksiran hendaklah berdasarkan kadar levi mengikut kategori levi bagi anggota penanggung insurans itu sebagaimana yang dinyatakan dalam Jadual Ketiga.

(2)

Bagi maksud subperenggan (1), kategori levi bagi suatu anggota penanggung insurans yang menjalankan perniagaan insurans am hendaklah sebagaimana yang dikelaskan bagi suatu tahun taksiran mengikut Peraturan-Peraturan

Perbadanan Insurans Deposit Malaysia (Sistem Levi Berbeza berkenaan dengan Anggota

Penanggung Insurans) 2023.

Amaun minimum levi tahunan 6.

Walau apa pun perenggan 3, 4 dan 5, levi tahunan termasuk levi tahunan tambahan di bawah perenggan 73A(2)(a) Akta, jika berkenaan, yang kena dibayar oleh suatu anggota penanggung insurans bagi suatu tahun taksiran hendaklah tidak kurang daripada amaun minimum levi tahunan sebagaimana yang dinyatakan dalam

Jadual Keempat.

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Pembatalan 7.

Perintah Perbadanan Insurans Deposit Malaysia (Premium Pertama dan

Premium

Tahunan berkenaan dengan Anggota Penanggung Insurans) 2016

[P.U. (A) 49/2016] dibatalkan.

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JADUAL PERTAMA

[Perenggan 3]

Bil.

(1)

Kategori levi

(2)

Kadar levi

1.

1 0.025%

2.

2 0.05%

3.

3 0.1%

4.

4 0.2%

JADUAL KEDUA

[Perenggan 4]

Bil.

(1)

Kategori levi

(2)

Kadar levi

1.

1 0.1%

2.

2 0.2%

3.

3 0.4%

4.

4 0.8%

JADUAL KETIGA

[Perenggan 5]

Bil.

(1)

Kategori levi

(2)

Kadar levi

1.

1 0.025%

2.

2 0.05%

3.

3 0.1%

4.

4

0.2%

6

JADUAL KEEMPAT

[Perenggan 6]

1.

Bagi anggota penanggung insurans yang menjalankan perniagaan takaful keluarga, perniagaan takaful am atau perniagaan insurans hayat, amaun minimum levi tahunan adalah seperti yang berikut:

Bil.

(1)

Kategori levi

(2)

Amaun minimum levi tahunan

1.

1

RM75,000

2.

2

RM150,000 3.

3

RM300,000 4.

4

RM600,000

2.

Bagi anggota penanggung insurans yang menjalankan perniagaan insurans am, amaun minimum levi tahunan adalah RM25,000.

Dibuat 19 Julai 2023

[PIDM/PN/6/2023; PN(PU2)689/JLD.8]

ANWAR BIN IBRAHIM

Menteri Kewangan

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MALAYSIA DEPOSIT INSURANCE CORPORATION ACT 2011

MALAYSIA DEPOSIT INSURANCE CORPORATION (RATES FOR FIRST LEVY AND

ANNUAL LEVY IN RESPECT OF INSURER MEMBERS) ORDER 2023

IN exercise of the powers conferred by sections 71

and 72

and subparagraphs 73A(1)(b)(i) and 73A(2)(b)(i) of the Malaysia Deposit Insurance

Corporation Act 2011 [Act 720], the Minister, on the recommendation of the Corporation, makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Malaysia Deposit Insurance Corporation

(Rates for First Levy and Annual Levy in respect of Insurer Members) Order 2023.

(2)

This Order comes into operation on 21 July 2023.

Interpretation 2.

In this Order, “insurer member” includes transferee member as defined in subsections 73A(1) and (2) of the Act.

Rate of first levy and annual levy for business of family takaful or life insurance

3. (1)

The rate for the first levy and annual levy payable by an insurer member carrying on business of family takaful or life insurance for an assessment year shall be based on the levy rates in accordance with the levy category for the insurer member as specified in the First Schedule.

(2)

For the purposes of subparagraph (1), the levy category for an insurer member carrying on business of family takaful or life insurance shall be as classified for an assessment year in accordance with the Malaysia Deposit Insurance Corporation

(Differential Levy Systems in respect of Insurer Members) Regulations 2023

[P.U. (A) 221/2023].

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Rate of first levy and annual levy for business of general takaful 4.

(2)

For the purposes of subparagraph (1), the levy category for an insurer member carrying on business of general takaful shall be as classified for an assessment year in accordance with the Malaysia Deposit Insurance Corporation (Differential Levy

Systems in respect of Insurer Members) Regulations 2023.

Rate of first levy and annual levy for business of general insurance

5. (1) The rate for the first levy and annual levy payable by an insurer member carrying on business of general insurance for an assessment year shall be based on the levy rates in accordance with the levy category for the insurer member as specified in the Third Schedule.

(2)

For the purposes of subparagraph (1), the levy category for an insurer member carrying on business of general insurance shall be as classified for an assessment year in accordance with the Malaysia Deposit Insurance Corporation

(Differential Levy Systems in respect of Insurer Members) Regulations 2023.

Minimum amount of annual levy 6.

Notwithstanding anything in paragraphs 3, 4 and 5, the annual levy including the additional annual levy under paragraph 73A(2)(a) of the Act, where applicable, payable by an insurer member for an assessment year shall not be lower than the minimum amount of annual levy as specified in the Fourth Schedule.

Revocation 7.

The Malaysia Deposit Insurance Corporation (First Premium and Annual

Premium in respect of Insurer Members) Order 2016 [P.U. (A) 49/2016] is revoked.

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FIRST SCHEDULE

[Paragraph 3]

(1)

Levy category

(2)

Levy rate 1.

1 0.025%

2.

2 0.05%

3.

3 0.1%

4.

4 0.2%

SECOND SCHEDULE

[Paragraph 4]

(1)

Levy category

(2)

Levy rate 1.

1 0.1%

2.

2 0.2%

3.

3 0.4%

4.

4 0.8%

THIRD SCHEDULE

[Paragraph 5]

(1)

Levy category

(2)

Levy rate 1.

1 0.025%

2.

2 0.05%

3.

3 0.1%

4.

4 0.2%

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FOURTH SCHEDULE

[Paragraph 6]

1.

For insurer members carrying on business of family takaful, business of general takaful or business of life insurance, the minimum amount of annual levy shall be as follows:

(1)

Levy category

(2)

Minimum annual levy amount 1.

1

RM75,000

2.

2

RM150,000

3.

3

RM300,000

4.

4

RM600,000

2.

For insurer members carrying on business of general insurance, the minimum amount of annual levy is RM25,000.

Made 19 July 2023

[PIDM/PN/6/2023; PN(PU2)689/JLD.8]

ANWAR BIN IBRAHIM

Minister of Finance