Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 7) 2017.
/akn/my/act/pua/2017/293
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PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 7) 2017 is Malaysia P.U. (A), cited as P.U. (A) 293 2017, currently marked in force and first recorded in 2017.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 7) 2017.
Perintah ini hendaklah terpakai bagi—
Kertas Komersial Islamik dan Nota Jangka Sederhana Islam, yang diterbitkan atau akan diterbitkan oleh DanaInfra Nasional Berhad menurut Program Kertas
Komersial Islamik dan Program Nota Jangka Sederhana Islam dengan nilai nominal sehingga tiga belas bilion ringgit (RM13,000,000,000.00):
Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar
Kertas Komersial Islamik dan Nota Jangka Sederhana Islam dan amaun prinsipal belum berbayar di bawah Pembiayaan Kredit Pusingan Islam Bersindiket, yang disebut “Pembiayaan RC-i” dalam Perintah ini, hendaklah tidak melebihi tiga belas bilion ringgit (RM13,000,000,000.00);
Pembiayaan RC-i yang diperoleh atau akan diperoleh oleh DanaInfra Nasional
Berhad dengan amaun agregat prinsipal tidak melebihi empat bilion ringgit (RM4,000,000,000.00) tertakluk kepada agregat bergabung yang disebut
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dalam subsubperenggan (a); dan
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Kertas Komersial Islamik, Nota Jangka Sederhana Islam dan Pembiayaan RC-i.
Peremitan cukai
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 2
hendaklah diremitkan sepenuhnya:
DanaInfra
Nasional
Berhad yang baginya
Akta
Jaminan
Pinjaman
(Pertubuhan
Perbadanan)
1965
terpakai menurut kuasa
Perintah
Jaminan
Pinjaman
(Penetapan
Pertubuhan
Perbadanan)
(DanaInfra Nasional Berhad) 2012 [P.U. (A) 176/2012];
mana-mana pemegang Kertas Komersial Islamik atau pemegang Nota Jangka
Sederhana Islam;
mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
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Peremitan duti setem
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 2
hendaklah diremitkan sepenuhnya.
Dibuat 29 September 2017
[KK/SID(S)/391/689/10/1; PN(PU2)232/XIII]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
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LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 7) ORDER 2017
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) (No. 7) Order 2017.
This Order comes into operation on 2 October 2017.
Application 2.
This Order shall apply to—
the Islamic Commercial Papers and the Islamic Medium Term Notes, issued or to be issued by DanaInfra Nasional Berhad pursuant to the Islamic
Commercial Papers Programme and the Islamic Medium Term Notes
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 Commercial Papers and the Islamic Medium Term Notes and the outstanding principal amount under the Syndicated Islamic Revolving Credit
Facility, which is referred to as the “RC-i Facility” in this Order, shall not exceed thirteen billion ringgit (RM13,000,000,000.00);
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the “RC-i Facility” obtained or to be obtained by DanaInfra Nasional Berhad in the aggregate principal amount not exceeding four billion ringgit (RM4,000,000,000.00) subject to the combined aggregate referred to in subsubparagraph (a); and
the guarantee provided or to be provided by the Government of Malaysia in relation to the Islamic Commercial Papers, the Islamic Medium Term Notes and the RC-i Facility.
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, instrument and document in relation to the product, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full:
DanaInfra
Nasional
Berhad to which the
Loans
Guarantee
(Bodies Corporate) Act 1965 applies by virtue of the Loans Guarantee
(Declaration of
Bodies
Corporate)
(DanaInfra
Nasional
Berhad)
Order 2012 [P.U. (A) 176/2012];
any holder of the Islamic Commercial Papers or holder of the Islamic Medium
Term Notes;
any party to any agreement, note, instrument and document in relation to the product, facility, programme and guarantee referred to in paragraph 2, including any party to whom such agreement, note, instrument and document are transferred or assigned.
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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 in relation to the product, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full.
Made 29 September 2017
[KK/SID(S)/391/689/10/1; PN(PU2)232/XIII]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance