Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 3) 2014.
/akn/my/act/pua/2014/76
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2014
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 is Malaysia P.U. (A), cited as P.U. (A) 76 2014, currently marked in force and first recorded in 2014.
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] 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 4 hendaklah diremitkan sepenuhnya:
(a)
DanaInfra Nasional Berhad yang baginya Akta terpakai menurut kuasa di bawah Perintah Jaminan Pinjaman (Penetapan Pertubuhan
Perbadanan) (DanaInfra Nasional Berhad) 2012 [P.U. (A) 176/2012];
(b)
mana-mana pemegang Nota Jangka Sederhana Islam dan Kertas
Komersial Islamik; atau
(c)
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Nota Jangka Sederhana Islam dan
Kertas Komersial Islamik, yang disebut “Program IMTN dan ICP” dalam
Perintah ini, atau jaminan yang diberikan atau akan diberikan oleh
Kerajaan Malaysia, termasuklah mana-mana pihak yang kepadanya
P.U. (A) 76 3
perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
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 produk, kemudahan, program dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya.
Seksyen 4
Pemakaian
(a)
Nota Jangka Sederhana Islam dan Kertas Komersial Islamik yang diterbitkan oleh DanaInfra Nasional Berhad menurut Program IMTN dan ICP dengan nilai nominal sehingga tiga belas bilion ringgit
(RM13,000,000,000.00):
Dengan syarat bahawa, agregat bergabung nilai nominal belum berbayar Nota Jangka Sederhana Islam dan Kertas Komersial Islamik dan amaun prinsipal belum berbayar di bawah Pembiayaan Pinjaman
Bersindiket Revolving Credit Islam, yang disebut “Pembiayaan SFF-i”
dalam Perintah ini, hendaklah tidak melebihi tiga belas bilion ringgit
(RM13,000,000,000.00);
(b)
Pembiayaan SFF-i dengan amaun agregat prinsipal belum berbayar tidak melebihi lapan bilion ringgit (RM8,000,000,000.00) tertakluk kepada agregat bergabung yang disebut dalam subperenggan (a);
(c)
Program IMTN dan ICP yang telah ditambah nilai nominal daripada lapan bilion ringgit (RM8,000,000,000.00) kepada nilai agregat maksimum sehingga dua puluh satu bilion ringgit (RM21,000,000,000.00); dan
P.U. (A) 76 4
(d)
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia yang berhubungan dengan Nota Jangka Sederhana Islam dan Kertas Komersial
Islamik dan Pembiayaan SFF-i.
Dibuat 18 Mac 2014
[KK/BPKA/M5/(S)/419/502/1 JLD. 59; PN(PU2)232/IX]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 76 5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 3) ORDER 2014
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. 3) Order 2014.
(2)
This Order comes into operation on 18 March 2014.
Remission of tax 2.
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 mentioned in paragraph 4 shall be remitted in full:
(a)
DanaInfra Nasional Berhad to which the Act applies by virtue of the
Loans
Guarantee
(Declaration of
Bodies
Corporate)
(DanaInfra Nasional Berhad) Order 2012 [P.U. (A) 176/2012];
(c)
any other party to any agreement, note, instrument and document in relation to the Islamic Medium Term Notes and Islamic Commercial
Papers Programme, which in this Order is referred to as the “IMTN and
ICP Programme” or the guarantee provided or to be provided by the
Government of Malaysia, including any party to whom such agreement, note, instrument and document is transferred or assigned.
P.U. (A) 76 6
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 product, facility, programme and guarantee mentioned in paragraph 4 shall be remitted in full.
Application 4.
This Order shall apply to—
(a)
the Islamic Medium Term Notes and Islamic Commercial Papers issued by
DanaInfra Nasional Berhad pursuant to the IMTN and ICP Programme in nominal value of up to thirteen billion ringgit (RM13,000,000,000.00):
Provided that, the combined aggregate of the outstanding nominal value of the Islamic Medium Term Notes and Islamic Commercial Papers and the outstanding principal amount under the Syndicated Islamic
Revolving Credit Facility, which in this Order is referred to as the
“SFF-i
Facility”, shall not exceeding thirteen billion ringgit
(RM13,000,000,000.00);
(b)
the SFF-i Facility in the aggregate outstanding principal amount not exceeding eight billion ringgit (RM8,000,000,000.00) subject to the combined aggregate mentioned in subparagraph (a);
(c)
the IMTN and ICP Programme which has been upsized in nominal value from eight billion ringgit (RM8,000,000,000.00) to a maximum aggregate value of up to twenty-one billion ringgit (RM21,000,000,000.00); and
(d)
the guarantee provided or to be provided by the Government of Malaysia relating to the Islamic Medium Term Notes and Islamic Commercial
Papers and SFF-i Facility.
P.U. (A) 76 7
Made 18 March 2014
[KK/BPKA/M5/(S)/419/502/1 JLD. 59; PN(PU2)232/IX]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 is Malaysia P.U. (A), cited as P.U. (A) 76 2014, currently marked in force and first recorded in 2014.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 was first recorded in 2014.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 3) 2014 is published at lom.agc.gov.my.