PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 2) 2016

JADUAL

(1)

(2)

Sektor

(3)

Aktiviti yang layak 1.

Pertanian

(a)

Penanaman kenaf, sayur-sayuran, buah-buahan, herba, rempah atau koko

(b)

Perladangan tanaman untuk penjanaan tenaga

(c)

Penanaman hevea brasiliensis

(d)

Florikultur termasuk bunga hiasan

(e)

Akuakultur

(f)

Perikanan pedalaman atau perikanan laut dalam

(g)

Penternakan lembu, kerbau, kambing, biri-biri, burung unta, ayam belanda atau burung puyuh 2.

Perkhidmatan berkaitan pertanian

(a)

Pengumpulan, pemprosesan dan pembungkusan hasil pertanian

(b)

Pengumpulan dan pemasaran hasil pertanian 3.

Maklumat, komunikasi dan teknologi

Perkhidmatan dan pembangunan maklumat, komunikasi dan teknologi

P.U. (A) 164 4

(1)

(2)

Sektor

(3)

Aktiviti yang layak 4.

Pendidikan dan latihan

Penubuhan universiti, kolej, institut latihan kemahiran, pusat latihan, pusat perkhidmatan atau institusi pembangunan dan penyelidikan 5.

Perkilangan

(a)

Produk perkilangan terpilih

(b)

Produk asas tani terpilih 6.

Minyak, gas dan petrokimia

Aktiviti terpilih yang berhubungan dengan produk minyak, gas atau petrokimia 7.

Perkhidmatan berkaitan perkilangan

Perkhidmatan berkaitan perkilangan terpilih 8.

Hotel

Operasi hotel 9.

Pelancongan

(a)

Eko-pelancongan

(b)

Warisan budaya bandar

(c)

Pelancongan pulau

(d)

Pelancongan pantai tanah besar

(e)

Pelancongan rentas sempadan

(f)

Resort integrasi

(g)

Taman tema atau taman hiburan

(h)

Pusat kebudayaan, persidangan dan pameran

(i)

Pelancongan kesihatan

10. Kebudayaan dan warisan (a)

Pembuatan batik, songket atau tenun diraja

(b)

Pembuatan barang-barang tembaga atau perak

(c)

Pembuatan layang-layang tradisional

(d)

Pengukiran kayu

(e)

Projek seni dan kraf terpilih termasuk kerja membuat cetakan (kecuali fotografi) atau memahat

P.U. (A) 164 5

Dibuat 8 Jun 2016

[Perb. 0.3865/73(SJ.107)(SK.4); LHDN.01/35/(S)/42/51/82-84; PN(PU2)159/XXX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 164 6

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 2) ORDER 2016

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.

Order 2016.

(2)

This Order is deemed to have come into operation on 13 June 2008.

Qualifying activity 2.

(1)

The qualifying activity referred to in this Order is an activity as set out in column (3) of the Schedule in relation to the sector as set out in column (2) which—

(a)

is carried on in the East Coast Economic Region; and

(b)

is approved by the Minister.

(2)

For the purposes of this paragraph, “East Coast Economic Region” has the same meaning assigned to it in the East Coast Economic Region Development Council

Act 2008 [Act 688].

Exemption 3.

(1)

Any instrument chargeable with ad valorem duty for transfer of the real property or lease of land or building, used for the purposes of carrying on a qualifying activity is exempted from stamp duty.

(2)

The exemption under subparagraph (1) shall apply to the instrument referred to in that subparagraph which is executed on or after 13 June 2008 but not later than 31 December 2020.

P.U. (A) 164 7

(3)

For the purposes of the exemption under subparagraph (1), the person who is liable to pay stamp duty in accordance with section 33 of the Act shall produce a letter from the East Coast Economic Region Development Council confirming that the instrument referred to in subparagraph (1) is for the purpose of carrying on a qualifying activity.

(4)

For the purposes of subparagraph (3), the “East Coast Economic Region

Development Council” means the council established under the East Coast Economic

Region Development Council Act 2008.

(1)

(2)

Sector

(3)

Qualifying activity 1.

Agriculture

(a)

Cultivation of kenaf, vegetable, fruit, herbs, spices or cocoa

(b)

Plantation of crops for energy generation

(c)

Planting of hevea brasiliensis

(d)

Floriculture including ornamental flowers

(e)

Aquaculture

(f)

Inland fishing or deep sea fishing

(g)

Rearing of cattle, buffalo, goat, sheep, ostrich, turkey or quail 2.

Agriculture related services

(a)

Collection, processing and packaging of agricultural produce

(b)

Collection and marketing of agricultural produce

P.U. (A) 164 8

3.

Information, communication and technology

Information, communication and technology services and development 4.

Education and training

Establishment of universities, colleges, skills training institutes, training centres, service centres or research and development institutions 5.

Manufacturing

(a)

Selected manufactured product

(b)

Selected agro-based products 6.

Oil, gas and petrochemical

Selected activity relating to oil, gas or petrochemical products 7.

Manufacturing-related services

Selected manufacturing-related services 8.

Hotel

Operation of hotel 9.

Tourism

(a)

Eco-tourism

(b)

Urban-culture heritage

(c)

Island tourism

(d)

Mainland coastal tourism

(e)

Cross border tourism

(f)

Integrated resort

(g)

Theme park or amusement park

(h)

Cultural, conference and exhibition centre

(i)

Health tourism 10.

Culture and heritage

(a)

Making of batik, songket or royal tenun

(b)

Making of brassware or silverware

(c)

Making of traditional kites

P.U. (A) 164 9

(d)

Woodcarving

(e)

Selected art and craft projects including print-making (except photography) or sculpting

Made 8 June 2016

[Perb. 0.3865/73(SJ.107)(SK.4); LHDN.01/35/(S)/42/51/82-84; PN(PU2)159/XXX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance