Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2023.
/akn/my/act/pua/2023/153
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Quick answer
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2023 is Malaysia P.U. (A), cited as P.U. (A) 153 2023, currently marked in force and first recorded in 2023.
Opening note
Perintah ini bolehlah dinamakan
Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2023.
Perintah ini hendaklah terpakai bagi —
Kertas Komersial Islam dan Nota Jangka Sederhana Islam yang diterbitkan oleh DanaInfra Nasional Berhad menurut Program Kertas Komersial Islam dan Nota Jangka Sederhana Islam yang disebut “Program ICP dan IMTN”
dalam
Perintah ini, dengan nilai nominal sehingga dua bilion lapan ratus juta ringgit (RM2,800,000,000.00):
Dengan syarat bahawa agregat digabungkan nilai nominal belum berbayar Kertas Komersial Islam dan Nota Jangka Sederhana Islam dan amaun prinsipal belum berbayar di bawah Pembiayaan Kredit-i
Pusingan Bersindiket yang disebut “Pembiayaan RC-I” dalam Perintah ini, hendaklah tidak melebihi dua bilion lapan ratus juta ringgit
(RM2,800,000,000.00);
Pembiayaan RC-i dalam amaun prinsipal belum berbayar agregat tidak melebihi dua bilion ringgit (RM2,000,000,000.00) tertakluk kepada agregat digabungkan yang disebut dalam subperenggan (c);
P.U. (A) 153 3
Program ICP dan IMTN yang telah dipertingkatkan dengan nilai nominal daripada tiga belas bilion ringgit
(RM13,000,000,000.00)
kepada nilai agregat maksimum sehingga lima belas bilion lapan ratus juta ringgit (RM15,800,000,000.00); dan
jaminan yang diberikan oleh Kerajaan Malaysia yang berhubungan dengan Program ICP dan IMTN dan Pembiayaan RC-i.
Peremitan cukai
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 yang berhubungan dengan produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya:
DanaInfra Nasional Berhad yang baginya Akta terpakai menurut kuasa
Perintah Jaminan Pinjaman (Penetapan Pertubuhan Perbadanan)
(DanaInfra Nasional Berhad) 2012 [P.U. (A) 176/2012];
mana-mana pemegang
Kertas
Komersial
Islam dan pemegang
Nota Jangka Sederhana Islam;
mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen yang berhubungan dengan Program ICP dan IMTN atau jaminan yang diberikan oleh Kerajaan Malaysia, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
P.U. (A) 153 4
Peremitan duti setem
Apa-apa duti setem yang kena dibayar di bawah Akta Setem 1949 [Akta 378]
berkenaan dengan apa-apa perjanjian, nota, surat cara dan dokumen yang berhubungan dengan produk, kemudahan, program dan jaminan yang disebut dalam perenggan 2
hendaklah diremitkan sepenuhnya.
Dibuat 15 Mei 2023
[MOF.SID(S)700-14/2/27 JLD. 2; PN(PU2)232/JLD.17]
ANWAR BIN IBRAHIM
Menteri Kewangan
P.U. (A) 153 5
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE)
(REMISSION OF TAX AND STAMP DUTY) ORDER 2023
Opening note
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) Order 2023.
This Order comes into operation on 17 May 2023.
Application 2.
This Order shall apply to—
the Islamic Commercial Papers and the Islamic Medium Term Notes issued by DanaInfra Nasional Berhad pursuant to the Islamic Commercial Papers and Islamic Medium Term Notes Programme which is referred to as the “ICP and IMTN Programme” in this Order, with nominal value of up to two billion eight hundred million ringgit (RM2,800,000,000.00):
Provided that the combined aggregate of the outstanding nominal value of the Islamic Commercial Papers and Islamic Medium Term Notes and the outstanding principal amount under the Syndicated Revolving
Credit-i Facility which is referred to as the “RC-i Facility” in this Order, shall not exceed two billion eight hundred million ringgit
(RM2,800,000,000.00);
the RC-i Facility in the aggregate outstanding principal amount not exceeding two billion ringgit (RM2,000,000,000.00) subject to the combined aggregate referred to in subparagraph (c);
P.U. (A) 153 6
the ICP and IMTN Programme which has been upsized with nominal value from thirteen billion ringgit (RM13,000,000,000.00) to a maximum aggregate value of up to fifteen billion eight hundred million ringgit
(RM15,800,000,000.00); and
the guarantee provided by the Government of Malaysia relating to the ICP and IMTN Programme and the RC-i Facility.
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 relating to the product, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full:
DanaInfra Nasional Berhad to which the Act applies by virtue of the
Loans
Guarantee
(Declaration of
Bodies
Corporate)
(DanaInfra Nasional Berhad) Order 2012 [P.U. (A) 176/2012];
any holder of the Islamic Commercial Papers and holder of the Islamic Medium Term Notes;
any other party to any agreement, note, instrument and document relating to the ICP and IMTN Programme or the guarantee given by the Government of Malaysia, including any party to whom such agreement, note, instrument and document is transferred or assigned.
P.U. (A) 153 7
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 relating to the product, facility, programme and guarantee referred to in paragraph 2 shall be remitted in full.
Made 15 May 2023
[MOF.SID(S)700-14/2/27 JLD. 2; PN(PU2)232/JLD.17]
ANWAR BIN IBRAHIM
Minister of Finance