Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017.
/akn/my/act/pua/2017/78
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PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2017 is Malaysia P.U. (A), cited as P.U. (A) 78 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) 2017.
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 dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya:
Bank Simpanan Nasional yang baginya Akta terpakai menurut kuasa di bawah
Perintah
Jaminan
Pinjaman
(Penetapan
Pertubuhan
Perbadanan) (Bank Simpanan Nasional) 2017 [P.U. (A) 77/2017];
mana-mana pemegang Nota Jangka Sederhana, yang disebut “MTN” dalam
Perintah ini, atau Nota Jangka Sederhana Islam, yang disebut
“Sukuk Murabahah” dalam Perintah ini; atau
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Nota Jangka Sederhana, yang disebut “Program MTN” dalam Perintah ini, atau Program Nota Jangka
Sederhana
Islam, yang disebut
“Program
Sukuk
Murabahah”
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dalam Perintah ini, atau jaminan yang diberikan atau akan diberikan oleh
Kerajaan Malaysia, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
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 dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya.
Pemakaian
MTN yang diterbitkan oleh Bank Simpanan Nasional menurut
Program MTN dengan nilai nominal sehingga satu bilion ringgit
(RM1,000,000,000.00) dan Sukuk Murabahah yang diterbitkan oleh Bank Simpanan Nasional menurut Program Sukuk Murabahah dengan nilai nominal sehingga satu bilion ringgit
(RM1,000,000,000.00):
Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar MTN dan Sukuk Murabahah hendaklah tidak melebihi satu bilion ringgit (RM1,000,000,000.00); dan
jaminan yang diberikan atau akan diberikan oleh Kerajaan
Malaysia yang berhubungan dengan MTN dan Sukuk Murabahah.
Dibuat 16 Mac 2017
[KK/SID/(S)/689/9/1(13)(2); PN(PU2)232/XII]
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)
ORDER 2017
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) Order 2017.
This Order comes into operation on 17 March 2017.
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 and guarantee referred to in paragraph 4 shall be remitted in full:
the National Savings Bank to which the Act applies by virtue of the Loans
Guarantee (Declaration of Bodies Corporate) (National Savings Bank)
Order 2017 [P.U. (A) 77/2017];
any holder of the Medium Term Notes, which is referred to as the “MTN”
in this Order, or Islamic Medium Term Notes, which is referred to as the
“Sukuk Murabahah” in this Order; or
any other party to any agreement, note, instrument and document in relation to the Medium Term Notes Programme, which is referred to as the “MTN Programme” in this Order, or Islamic Medium Term Notes
Programme, which is referred to as the “Sukuk Murabahah Programme”
in this Order, or the guarantee provided or to be provided by the
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Government of Malaysia, including any party to whom such agreement, note, instrument and document is transferred or assigned.
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 and guarantee referred to in paragraph 4 shall be remitted in full.
Application 4.
This Order shall apply to—
the MTN issued by the National Savings Bank pursuant to the
MTN Programme in nominal value of up to one billion ringgit
(RM1,000,000,000.00) and Sukuk Murabahah issued by the
National Savings Bank pursuant to the Sukuk Murabahah
Programme in nominal value of up to one billion ringgit
(RM1,000,000,000.00):
Provided that the combined aggregate of the outstanding nominal value of the MTN and Sukuk Murabahah shall not exceed one billion ringgit (RM1,000,000,000.00); and
the guarantee provided or to be provided by the Government of
Malaysia relating to the MTN and Sukuk Murabahah.
Made 16 March 2017
[KK/SID/(S)/689/9/1(13)(2); PN(PU2)232/XII]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance