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Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018

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2018
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Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 is Malaysia P.U. (A), cited as P.U. (A) 319 2018, currently marked in force and first recorded in 2018.

Front matterCover and publication detailsOpen
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WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH JAMINAN PINJAMAN

(PERTUBUHAN PERBADANAN)

(PEREMITAN CUKAI DAN DUTI SETEM)

(NO. 6) 2018

LOANS GUARANTEE (BODIES CORPORATE)

(REMISSION OF TAX AND STAMP DUTY)

(NO. 6) ORDER 2018

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) 1965

PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN)

(PEREMITAN CUKAI DAN DUTI SETEM) (NO. 6) 2018

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(1) Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 [Akta 96], Menteri membuat perintah yang berikut: Nama

Seksyen 1

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Perintah ini bolehlah dinamakan

Perintah

Jaminan

Pinjaman

(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018.

Pemakaian

Seksyen 2

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Perintah ini hendaklah terpakai bagi—

(a)

Nota Jangka Sederhana Islam yang diterbitkan oleh Perbadanan Tabung

Pendidikan Tinggi Nasional menurut Program Nota Jangka Sederhana

Islam dengan nilai nominal sehingga tiga bilion ringgit

(RM3,000,000,000.00); dan

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(b)

jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Nota Jangka Sederhana Islam yang disebut dalam subperenggan (a) .

Tafsiran

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Seksyen 3

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Dalam Perintah ini—

“jaminan

Sukuk

Murabahah”

ertinya jaminan yang disebut dalam subperenggan 2(b);

“Sukuk Murabahah” ertinya Nota Jangka Sederhana Islam yang disebut dalam subperenggan 2(a).

3

Peremitan cukai

Seksyen 4

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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 Sukuk Murabahah dan jaminan Sukuk Murabahah hendaklah diremitkan sepenuhnya:

(a)

Perbadanan

Tabung

Pendidikan

Tinggi

Nasional yang baginya

Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 terpakai menurut kuasa Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)

(Perbadanan

Tabung

Pendidikan

Tinggi

Nasional)

2004

[P.U. (A) 408/2004];

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(c)

mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Sukuk Murabahah dan jaminan Sukuk

Murabahah, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.

Peremitan duti setem

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Seksyen 5

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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

Sukuk Murabahah dan jaminan Sukuk Murabahah hendaklah diremitkan sepenuhnya.

Dibuat 14 Disember 2018

[MOF.SID(S)700-14/2/8; PN(PU2)232/XV]

LIM GUAN ENG

Menteri Kewangan

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LOANS GUARANTEE (BODIES CORPORATE) ACT 1965

LOANS GUARANTEE (BODIES CORPORATE)

(REMISSION OF TAX AND STAMP DUTY) (NO. 6) ORDER 2018

Opening note

Preamble

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  1. 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 1. This order may be cited as the Loans Guarantee (Bodies Corporate) (Remission of Tax and Stamp Duty) (No. 6) Order 2018. Application 2. This Order shall apply to—

(a)

the Islamic Medium Term Notes issued by Perbadanan Tabung

Pendidikan Tinggi Nasional pursuant to the Islamic Medium Term Notes

Programme in nominal value of up to three billion ringgit

(RM3,000,000,000.00); and

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(b)

the guarantee provided or to be provided by the Government of Malaysia in relation to the Islamic Medium Term Notes referred to in subparagraph (a).

Interpretation 3.

In this Order—

“Sukuk

Murabahah guarantee”

means the guarantee referred to in subparagraph 2(b);

“Sukuk Murabahah” means the Islamic Medium Term Notes referred to in subparagraph 2(a).

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Remission of tax 4.

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 Sukuk Murabahah and the

Sukuk Murabahah guarantee shall be remitted in full:

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(a)

Perbadanan Tabung Pendidikan Tinggi Nasional to which the Loans

Guarantee (Bodies Corporate) Act 1965 applies by virtue of the Loans

Guarantee (Declaration of Bodies Corporate) (Perbadanan Tabung

Pendidikan Tinggi Nasional) Order 2004 [P.U. (A) 408/2004];

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(c)

any party to any agreement, note, instrument and document in relation to the Sukuk Murabahah and the Sukuk Murabahah guarantee, including any party to whom such agreement, note, instrument and document are transferred or assigned.

Remission of stamp duty 5.

Any stamp duty payable under the Stamp Act 1949 [Act 378] in respect of any agreement, note, instrument and document in relation to the Sukuk Murabahah and the Sukuk Murabahah guarantee shall be remitted in full.

Made 14 December 2018

[MOF.SID(S)700-14/2/8; PN(PU2)232/XV]

LIM GUAN ENG

Minister of Finance

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Common questions

What is Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018?
Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 is Malaysia P.U. (A), cited as P.U. (A) 319 2018, currently marked in force and first recorded in 2018.
Is Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 still in force?
Yes — Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 is currently in force.
When did Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 take effect?
Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 was first recorded in 2018.
How many sections does Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 have?
Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 contains 5 sections.
Where can I read the official version of Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018?
The official text of Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 6) 2018 is published at lom.agc.gov.my.

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