/akn/my/act/pua/2019/49
PERINTAH DUTI SETEM (PEREMITAN) 2019
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2019
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH DUTI SETEM (PEREMITAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 49 2019, currently marked in force and first recorded in 2019.
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)
Tertakluk kepada subperenggan (2), amaun duti setem yang boleh dikenakan ke atas mana-mana surat cara pindah milik adalah diremitkan sebanyak lima ribu ringgit
(RM5,000.00) bagi 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), oleh seorang individu.
(2)
Peremitan yang disebut dalam 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.
P.U. (A) 49 3
(3)
Bagi maksud subperenggan (1), nilai harta kediaman hendaklah berdasarkan nilai pasaran.
(4)
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.
(5)
Dalam perenggan ini—
“harta kediaman” ertinya suatu rumah, unit kondominium, rumah pangsa atau pangsapuri atau yang dibeli atau diperoleh semata-mata untuk digunakan sebagai rumah kediaman; dan
“individu” ertinya seorang pembeli, atau pembeli bersama, yang merupakan warganegara Malaysia.
Dibuat 7 Februari 2019
[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)159/XXXII]
LIM GUAN ENG
Menteri Kewangan
P.U. (A) 49 4
STAMP ACT 1949
STAMP DUTY (REMISSION) ORDER 2019
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)
Subject to subparagraph (2), the amount of duty stamp chargeable on any instrument of transfer is remitted for a sum of five thousand ringgit (RM5,000.00) for the purchase of one unit of residential property only, 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), by an individual.
(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)
For the purpose of subparagraph (1), the value of the residential property shall be based on market value.
P.U. (A) 49 5
(4)
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.
(5)
In this paragraph—
“residential property” means a house, condominium unit, flat or an apartment 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 7 February 2019
[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) 2019?
- PERINTAH DUTI SETEM (PEREMITAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 49 2019, currently marked in force and first recorded in 2019.
- Is PERINTAH DUTI SETEM (PEREMITAN) 2019 still in force?
- Yes — PERINTAH DUTI SETEM (PEREMITAN) 2019 is currently in force.
- When did PERINTAH DUTI SETEM (PEREMITAN) 2019 take effect?
- PERINTAH DUTI SETEM (PEREMITAN) 2019 was first recorded in 2019.
- How many sections does PERINTAH DUTI SETEM (PEREMITAN) 2019 have?
- PERINTAH DUTI SETEM (PEREMITAN) 2019 contains 2 sections.
- Where can I read the official version of PERINTAH DUTI SETEM (PEREMITAN) 2019?
- The official text of PERINTAH DUTI SETEM (PEREMITAN) 2019 is published at lom.agc.gov.my.