Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Jaminan Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) (No. 2) 2023.
/akn/my/act/pua/2023/216
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 216 2023, currently marked in force and first recorded in 2023.
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)
Kemudahan Kredit Pusingan Islamik Bersindiket yang diperoleh atau akan diperoleh oleh
Tenaga
Nasional
Berhad daripada
CIMB Islamic Bank Berhad dan Maybank Islamic Berhad dengan amaun agregat prinsipal tidak melebihi enam bilion ringgit
(RM6,000,000,000.00) yang disebut “Kemudahan RC-i” dalam Perintah ini;
dan
(b)
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Kemudahan RC-i.
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 Kemudahan RC-i dan jaminan yang disebut dalam perenggan 2
hendaklah diremitkan sepenuhnya:
(a)
Tenaga Nasional Berhad yang baginya Akta Jaminan Pinjaman
(Pertubuhan Perbadanan) 1965 terpakai menurut kuasa Perintah Gerenti
Pinjaman (Tenaga Nasional Berhad) 1990 [P.U. (A) 426/1990];
(c)
mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Kemudahan RC-i dan jaminan yang disebut dalam perenggan 2, termasuk mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
Peremitan duti setem
Seksyen 4
P.U. (A) 216 3
berkenaan dengan apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan
Kemudahan RC-i dan jaminan yang disebut dalam perenggan 2 hendaklah diremitkan sepenuhnya.
Dibuat 17 Julai 2023
[MOF.SID(S)700-14/2/29 JLD.3; PN(PU2)232/JLD.17]
ANWAR BIN IBRAHIM
Menteri Kewangan
P.U. (A) 216 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE)
(REMISSION OF TAX AND STAMP DUTY) (NO. 2) ORDER 2023
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. 2) Order 2023.
(2)
This Order comes into operation on 19 July 2023.
Application 2.
This Order shall apply to—
(a)
the Syndicated Islamic Revolving Credit Facility obtained or will be obtained by Tenaga Nasional Berhad from CIMB Islamic Bank Berhad and
Maybank Islamic Berhad with the aggregate principal amount not exceeding six billion ringgit (RM6,000,000,000.00) which is referred to as the “RC-i Facility” in this Order; and
(b)
the guarantee given or to be given by the Government of Malaysia in relation to 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 in relation to the RC-i Facility and the guarantee referred to in paragraph 2 shall be remitted in full:
P.U. (A) 216 5
(a)
Tenaga Nasional Berhad to which the Loans Guarantee (Bodies Corporate)
Act 1965 applies by virtue of the Loans Guarantee (Tenaga Nasional
Berhad) Order 1990 [P.U. (A) 426/1990];
(c)
any party to any agreement, note, instrument and document in relation to the RC-i Facility and the guarantee referred to in paragraph 2, including any party to whom such agreement, note, instrument and document is 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 RC-i Facility and the guarantee referred to in paragraph 2 shall be remitted in full.
Made 17 July 2023
[MOF.SID(S)700-14/2/29 JLD.3; PN(PU2)232/JLD.17]
ANWAR BIN IBRAHIM
Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 216 2023, currently marked in force and first recorded in 2023.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 was first recorded in 2023.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 contains 4 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) (NO. 2) 2023 is published at lom.agc.gov.my.