Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)
(No. 2) 2013.
/akn/my/act/pua/2013/33
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2013
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 is Malaysia P.U. (A), cited as P.U. (A) 33 2013, currently marked in force and first recorded in 2013.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 80(1) Akta Setem 1949 [Akta 378], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Dalam Perintah ini—
“harta komersil” ertinya bangunan atau sebahagian dari bangunan yang terletak dalam Tun Razak Exchange dan digunakan bagi tujuan perniagaan syarikat berstatus
Tun Razak Exchange Marquee;
“syarikat berstatus Tun Razak Exchange Marquee” ertinya—
(a)
institusi berlesen di bawah Akta Bank dan Institusi Kewangan 1989
[Akta 372] yang menjalankan perniagaan bank atau perniagaan bank saudagar atau syarikat berkaitan dalam kumpulan yang sama;
(b)
syarikat yang dilesenkan di bawah Akta Insurans 1996 [Akta 553] yang menjalankan perniagaan insurans atau syarikat berkaitan dalam kumpulan yang sama;
(c)
syarikat yang dilesenkan di bawah Akta Bank Islam 1983 [Akta 276]
yang menjalankan perniagaan perbankan Islam atau syarikat berkaitan dalam kumpulan yang sama;
P.U. (A) 33 3
(d)
syarikat yang didaftarkan di bawah Akta Takaful 1984 [Akta 312] yang menjalankan perniagaan takaful atau syarikat berkaitan dalam kumpulan yang sama;
(e)
syarikat yang merupakan pemegang Lesen Perkhidmatan Pasaran
Modal di bawah Akta Pasaran Modal dan Perkhidmatan 2007
[Akta 671];
(f)
seseorang, selain daripada individu, yang merupakan orang berdaftar di bawah seksyen 76 atau 76A Akta Pasaran Modal dan Perkhidmatan 2007; dan diluluskan oleh Menteri;
Tun Razak Exchange
Seksyen 3
Tun Razak Exchange ertinya kawasan yang di rujuk dalam pelan pembangunan diluluskan bagi Tun Razak Exchange atas sebahagian Lot 1164, Lot 1207, Lot 1209, Lot 1210, Lot 1217, PT 122 Seksyen 62, Lot 205 – lot 208, sebahagian Lot 209, Lot 733, Lot 956, Lot 1309 – Lot 1311, Lot 1313, Lot 1314, Lot 1393, Lot 1364, PT 86, PT 109 – PT
121, PT 123 Seksyen 67 di Jalan Tun Razak/Jalan Davis, Wilayah Persekutuan, Kuala
Lumpur termasuk mana-mana pertukaran berikutnya sebagaimana diluluskan oleh
Dewan Bandaraya Kuala Lumpur.
Seksyen 4
Pengecualian
Duti setem yang boleh dikenakan seperti berikut adalah dikecualikan:
(a)
apa-apa surat cara pindah milik bagi pembelian harta komersil oleh syarikat berstatus Tun Razak Exchange Marquee ; dan
(b)
apa-apa perjanjian pinjaman yang disempurnakan antara syarikat berstatus Tun Razak Exchange Marquee yang dinamakan dalam
P.U. (A) 33 4
Perjanjian Jual Beli dan bank atau institusi kewangan untuk membiayai pembelian suatu harta komersil, dengan syarat—
(i)
perjanjian jual beli bagi pembelian harta komersil yang disebut dalam subperenggan (1)(a) yang disempurnakan pada atau selepas 31 Januari 2013 tetapi tidak lewat dari 31 Disember 2020;
(ii)
perjanjian pinjaman bagi pembelian harta komersil yang disebut di dalam subperenggan (a) dan (b) yang disempurnakan pada atau selepas 31 Januari 2013 tetapi tidak lewat dari 31 Disember 2020; dan
(iii)
pengecualian duti setem di bawah subperenggan (a) dan (b)
hendaklah diberi kepada pemilik pertama harta komersial itu.
(c)
apa-apa pajakan atau perjanjian untuk pajakan apa-apa harta komersil yang dimasuki syarikat berstatus Tun Razak Exchange
Marquee dengan syarat—
(i)
perjanjian pajakan bagi harta komersil yang disempurnakan pada atau selepas 31 Januari 2013 tetapi tidak lewat dari 31 Disember 2020; dan
(ii)
pengecualian duti setem di bawah subperenggan (c)
hendaklah diberi kepada pemajak pertama harta komersil itu.
Dibuat 30 Januari 2013
[Perb.0.3865/73(SJ.106)JLD.2;LHDN. 01/35/(S)/42/51/231-7.13; PN(PU2)159/XXXVI]
DATO' SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 33 5
STAMP ACT 1949
STAMP ACT (EXEMPTION) (NO. 2) ORDER 2013
Opening note
Preamble
- IN exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], the Minister makes the following order: Citation and commencement 1.
(2)
This Order comes into operation on 31 January 2013.
Interpretation 2.
In this Order—
“commercial property” means a building or part of a building located within the
Tun Razak Exchange and used for the purposes of the business of a Tun Razak Exchange
Marquee status company;
“Tun Razak Exchange Marquee status company” means—
(a)
a licensed institution under the Banking and Financial Institutions Act 1989 [Act 372] carrying on a banking business or a merchant banking business or a related company within the same group;
(b)
a company licensed under the Insurance Act 1996 [Act 553] carrying on insurance business or a related company within the same group;
(c)
a company licensed under the Islamic Banking Act 1983 [Act 276]
carrying on an Islamic banking business or a related company within the same group;
P.U. (A) 33 6
(d)
a company registered under the Takaful Act 1984 [Act 312] carrying on takaful business or a related company within the same group;
(e)
a company which is a holder of a Capital Markets Service Licence licensed under the Capital Markets and Services Act 2007 [Act 671];
(f)
a person, other than an individual, who is a registered person under section 76 or 76A of the Capital Markets and Services Act 2007; and approved by the Minister;
Tun Razak Exchange 3.
Tun Razak Exchange means the area referred to in the approved development plan for the Tun Razak Exchange on part of Lot 1164, Lot 1207, Lot 1209, Lot 1210, Lot 1217, PT 122 Section 62, Lot 205 – lot 208, part of Lot 209, Lot 733, Lot 956, Lot 1309 –
Lot 1311, Lot 1313, Lot 1314, Lot 1393, Lot 1364, PT 86, PT 109 – PT 121, PT 123
Section 67 at Jalan Tun Razak/Jalan Davis, Wilayah Persekutuan, Kuala Lumpur including any subsequent changes thereto as approved by Dewan Bandaraya Kuala
Lumpur.
Exemption
Seksyen 4
Stamp duty chargeable on the following is exempted—
(a)
any instrument of transfer for the purchase of commercial property by a Tun Razak Exchange Marquee status company; and
(b)
any loan agreement executed between a Tun Razak Exchange Marquee status company named in the Sale and Purchase Agreement and a bank or financial institution to finance the purchase of a commercial property, provided that—
(i)
the sale and purchase agreement for the purchase of the commercial property referred to in subparagraph (1)(a) is
P.U. (A) 33 7
executed on or after 31 January 2013 and not later than 31 December 2020;
(ii)
the loan agreement for the purchase of the commercial property referred to in subparagraphs (1) (a) and (b) is executed on or after 31 January 2013 and not later than 31 December 2020; and
(iii)
the exemption of stamp duty under subparagraphs (1)(a) and (b)
shall be given to the first owner of that commercial property.
(c)
any lease or agreement for lease of any commercial property entered into by a Tun Razak Exchange Marquee status company, provided that—
(i)
the Lease Agreement for the commercial property is executed on or after 31 January 2013 but not later than 31 December 2020;
and
(ii)
the exemption of stamp duty under subparagraph (c) shall be given to the first lessee of that commercial property.
Made 30 January 2013
[Per0.3865/73(SJ.106)JLD.2 ; LHDN. 01/35/(S)/42/51/231-7.13; PN(PU2)159/XXXVI]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 is Malaysia P.U. (A), cited as P.U. (A) 33 2013, currently marked in force and first recorded in 2013.
- Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 still in force?
- Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 is currently in force.
- When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 take effect?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 was first recorded in 2013.
- How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 have?
- PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 contains 5 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013?
- The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2013 is published at lom.agc.gov.my.