Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 4) 2020.
/akn/my/act/pua/2020/265
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 is Malaysia P.U. (A), cited as P.U. (A) 265 2020, currently marked in force and first recorded in 2020.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 10(1) Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 [Akta 96], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah ini hendaklah terpakai bagi—
(a)
Kertas Komersial Islam dan Nota Jangka Sederhana Islam yang diterbitkan oleh Malaysia Rail Link Sdn. Bhd. menurut Program Kertas Komersial
Islam dan Nota Jangka Sederhana Islam dengan nilai nominal sehingga satu bilion dan tujuh ratus juta ringgit (RM1,700,000,000.00);
Dengan syarat bahawa agregat digabungkan nilai nominal belum berbayar Kertas Komersial Islam dan Nota Jangka Sederhana Islam dan amaun prinsipal belum berbayar di bawah Kemudahan Pusingan
Kredit-i
Jangka
Pendek
Islam
Bersindiket yang disebut
“Kemudahan STRC-i” dalam Perintah ini, tidak melebihi satu bilion dan tujuh ratus juta ringgit (RM1,700,000,000.00);
(b)
Kemudahan STRC-i yang diperoleh oleh Malaysia Rail Link Sdn. Bhd.
dengan agregat amaun prinsipal sehingga satu bilion dan tujuh ratus juta ringgit (RM1,700,000,000.00) tertakluk kepada agregat digabungkan yang disebut dalam proviso kepada subperenggan (a); dan
P.U. (A) 265 3
(c)
jaminan yang diberikan oleh Kerajaan Malaysia berhubung dengan
Kertas
Komersial
Islam,
Nota
Jangka
Sederhana
Islam dan
Kemudahan STRC-i yang disebut dalam subperenggan (a) dan (b).
Peremitan cukai
Seksyen 3
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:
(a)
Malaysia Rail Link Sdn. Bhd. yang baginya Akta terpakai menurut kuasa
Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)
(Malaysia Rail Link Sdn. Bhd.) 2017 [P.U. (A) 60/2017];
(d)
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.
Peremitan duti setem
Seksyen 4
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.
P.U. (A) 265 4
Dibuat 2 September 2020
[Perb. MOF. SID(S)700-14/2/11 JLD.3(SK1); PN(PU2)232/XV]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 265 5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)
(NO. 4) ORDER 2020
Opening note
Preamble
- 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 and commencement 1.
(1)
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) (No. 4) Order 2020.
(2)
This Order comes into operation on 4 September 2020.
Application 2.
This Order shall apply to—
(a)
the Islamic Commercial Papers and the Islamic Medium Term Notes issued by Malaysia Rail Link Sdn. Bhd. pursuant to the Islamic Commercial
Papers and the Islamic Medium Term Notes Programme in nominal value of up to one billion and seven hundred million ringgit
(RM1,700,000,000.00):
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
Short
Term
Revolving
Credit-i
Facility which is referred to as the “STRC-i Facility” in this Order, shall not exceed one billion and seven hundred million ringgit (RM1,700,000,000.00);
(b)
the STRC-i Facility obtained by Malaysia Rail Link Sdn. Bhd. in the aggregate principal amount of up to one billion and seven hundred million ringgit (RM1,700,000,000.00) subject to the combined aggregate referred to in the proviso to subparagraph (a); and
P.U. (A) 265 6
(c)
the guarantee given by the Government of Malaysia in relation to the Islamic Commercial Papers, the Islamic Medium Term Notes and the STRC-i Facility referred to in subparagraphs (a) and (b).
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:
(a)
Malaysia
Rail
Link
Sdn.
Bhd.
to which the
Act applies by virtue of the Loans Guarantee (Declaration of Bodies Corporate)
(Malaysia Rail Link Sdn. Bhd.) Order 2017 [P.U. (A) 60/2017];
(d)
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.
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.
P.U. (A) 265 7
Made 2 September 2020
[Perb. MOF. SID(S)700-14/2/11 JLD.3(SK1); PN(PU2)232/XV]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 is Malaysia P.U. (A), cited as P.U. (A) 265 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 was first recorded in 2020.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 4) 2020 is published at lom.agc.gov.my.