/akn/my/act/pua/2018/320
PERINTAH DUTI SETEM (PEREMITAN) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PEREMITAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 320 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 80(2) Akta Setem 1949 [Akta 378], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
(1)
Suatu jumlah sebanyak satu ribu lima ratus ringgit (RM1,500.00)
hendaklah diremitkan daripada duti setem yang boleh dikenakan ke atas mana-mana perjanjian pinjaman untuk membiayai pembelian satu unit harta kediaman sahaja yang bernilai melebihi tiga ratus ribu ringgit (RM300,000.00) tetapi tidak melebihi lima ratus ribu ringgit (RM500,000.00) yang disempurnakan antara seorang individu yang dinamakan dalam perjanjian jual beli dengan—
(b)
suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan
Islam 2013 [Akta 759];
(c)
suatu institusi kewangan pembangunan yang ditetapkan di bawah
Akta Institusi Kewangan Pembangunan 2002 [Akta 618];
(d)
suatu penanggung insurans berlesen di bawah Akta Perkhidmatan
Kewangan 2013;
P.U. (A) 320 3
(e)
suatu pengendali takaful berlesen di bawah Akta Perkhidmatan
Kewangan Islam 2013;
(h)
Borneo Housing Mortgage Finance Berhad yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777]; atau
(i)
Mutiara Mortgage and Credit Sdn Bhd yang diperbadankan di bawah Akta Syarikat 2016.
(2)
Peremitan duti setem di bawah subperenggan (1) hendaklah hanya terpakai sekiranya—
(a)
perjanjian jual beli bagi pembelian harta kediaman itu disempurnakan pada atau selepas 1 Julai 2019 tetapi tidak lewat daripada 31 Disember 2020; dan
(b)
individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama.
(3)
Permohonan bagi peremitan duti setem hendaklah disertakan dengan surat akuan berkanun di bawah Akta Akuan Berkanun 1960 [Akta 783] oleh individu yang disebut dalam subperenggan (1) yang mengesahkan bahawa individu itu tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperoleh secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama.
P.U. (A) 320 4
(4)
Dalam perenggan ini—
“harta kediaman” ertinya rumah, unit kondominium, pangsapuri atau rumah pangsa yang dibeli atau diperoleh semata-mata untuk digunakan sebagai rumah kediaman; dan
“individu” ertinya seorang pembeli, atau pembeli bersama, yang merupakan warganegara Malaysia.
Dibuat 17 Disember 2018
[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)159/XXXII]
LIM GUAN ENG
Menteri Kewangan
P.U. (A) 320 5
STAMP ACT 1949
STAMP DUTY (REMISSION) ORDER 2018
Opening note
Preamble
- IN exercise of the powers conferred by subsection 80(2) of the Stamp Act 1949 [Act 378], the Minister makes the following order: Citation and commencement 1.
(1)
An amount of one thousand and five hundred ringgit (RM1,500.00) shall be remitted from the stamp duty chargeable on any loan agreement to finance the purchase of only one unit of residential property the value of which is more than three hundred thousand ringgit (RM300,000.00) but not more than five hundred thousand ringgit (RM500,000.00) executed between an individual named in the sale and purchase agreement and—
(b)
a licensed Islamic bank under the Islamic Financial Services
Act 2013 [Act 759];
(c)
a development financial institution prescribed under the
Development Financial Institutions Act 2002 [Act 618];
(e)
a licensed takaful operator under the Islamic Financial Services
Act 2013;
P.U. (A) 320 6
(f)
a co-operative society registered under the Co-operative Societies
Act 1993 [Act 502];
(h)
the Borneo Housing Mortgage Finance Berhad incorporated under the Companies Act 2016 [Act 777]; or
(i)
the Mutiara Mortgage and Credit Sdn Bhd incorporated under the
Companies Act 2016.
(2)
The remission of the stamp duty under subparagraph (1) shall only apply if—
(a)
the sale and purchase agreement for the purchase of the residential property is executed on or after 1 July 2019 but not later than 31 December 2020; and
(b)
the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
(3)
The application for the remission of the stamp duty shall be accompanied by a statutory declaration under the Statutory Declarations Act 1960 [Act 783] by the individual referred to in subparagraph (1) confirming that the individual has never owned any residential property including a residential property which is obtained by way of inheritance or gift, which is held either individually or jointly.
P.U. (A) 320 7
(4)
In this paragraph—
“residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house; and
“individual” means a purchaser, or co-purchaser, who is a Malaysian citizen.
Made 17 December 2018
[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)159/XXXII]
LIM GUAN ENG
Minister of Finance
Common questions
- What is PERINTAH DUTI SETEM (PEREMITAN) 2018?
- PERINTAH DUTI SETEM (PEREMITAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 320 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH DUTI SETEM (PEREMITAN) 2018 still in force?
- Yes — PERINTAH DUTI SETEM (PEREMITAN) 2018 is currently in force.
- When did PERINTAH DUTI SETEM (PEREMITAN) 2018 take effect?
- PERINTAH DUTI SETEM (PEREMITAN) 2018 was first recorded in 2018.
- How many sections does PERINTAH DUTI SETEM (PEREMITAN) 2018 have?
- PERINTAH DUTI SETEM (PEREMITAN) 2018 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PEREMITAN) 2018?
- The official text of PERINTAH DUTI SETEM (PEREMITAN) 2018 is published at lom.agc.gov.my.