Perintah Duti Setem (Pengecualian) (No. 13) 2021
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- Enacted
- 2021
- Sections
- 2
Perintah Duti Setem (Pengecualian) (No. 13) 2021 is Malaysia P.U. (A), cited as P.U. (A) 386 2021, currently marked in force and first recorded in 2021.
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P.U. (A) 386
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI SETEM
(PENGECUALIAN) (NO. 13) 2021
STAMP DUTY (EXEMPTION) (NO. 13) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 386 2
AKTA SETEM 1949
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 13) 2021
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 80(1) Akta Setem 1949 [Akta 378], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Pengecualian
(1)
Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan untuk Kemudahan Bantuan dan Pemulihan Bersasar yang diluluskan di bawah
Tabung Bank Negara Malaysia untuk perusahaan kecil dan sederhana yang disempurnakan di antara Bank Negara Malaysia dengan suatu institusi kewangan peserta daripada duti setem.
(2)
Pengecualian yang disebut dalam subperenggan (1) hendaklah hanya terpakai sekiranya surat cara perjanjian pinjaman atau pembiayaan itu disempurnakan pada atau selepas 1 Disember 2020 tetapi tidak lewat daripada 31 Disember 2021.
(3)
Dalam perenggan ini, “institusi kewangan peserta” ertinya—
(u)
United Overseas Bank (Malaysia) Bhd.
Dibuat 6 Oktober 2021
[MOF.TAX.700-3/2/138;LHDN.AY.A.600-12/1/7(29)-120; PN(PU2)159/Jld. 35]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 386 5
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 13) ORDER 2021
Opening note
Preamble
- IN exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], the Minister makes the following order: Citation and commencement 1.
(1)
The Minister exempts the instrument of loan or financing agreement for the Targeted Relief and Recovery Facility approved under Bank Negara Malaysia’s Fund for small and medium enterprises executed between Bank Negara Malaysia with a participating financial institution from stamp duty.
(2)
The exemption referred to in subparagraph (1) shall only apply if the instrument of loan or financing agreement is executed on or after 1 December 2020 but not later than 31 December 2021.
(3)
In this paragraph, “participating financial institution” means—
(u)
United Overseas Bank (Malaysia) Bhd.
P.U. (A) 386 7
Made 6 October 2021
[MOF.TAX.700-3/2/138;LHDN.AY.A.600-12/1/7(29)-120; PN(PU2)159/Jld. 35]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is Perintah Duti Setem (Pengecualian) (No. 13) 2021?
- Perintah Duti Setem (Pengecualian) (No. 13) 2021 is Malaysia P.U. (A), cited as P.U. (A) 386 2021, currently marked in force and first recorded in 2021.
- Is Perintah Duti Setem (Pengecualian) (No. 13) 2021 still in force?
- Yes — Perintah Duti Setem (Pengecualian) (No. 13) 2021 is currently in force.
- When did Perintah Duti Setem (Pengecualian) (No. 13) 2021 take effect?
- Perintah Duti Setem (Pengecualian) (No. 13) 2021 was first recorded in 2021.
- How many sections does Perintah Duti Setem (Pengecualian) (No. 13) 2021 have?
- Perintah Duti Setem (Pengecualian) (No. 13) 2021 contains 2 sections.
- Where can I read the official version of Perintah Duti Setem (Pengecualian) (No. 13) 2021?
- The official text of Perintah Duti Setem (Pengecualian) (No. 13) 2021 is published at lom.agc.gov.my.
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