Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 was first recorded in 2024.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 contains 2 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 is published at lom.agc.gov.my.

/akn/my/act/pua/2024/349

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024

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Type: P.U. (A)
Status: In force
Enacted: 2024
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2024 is Malaysia P.U. (A), cited as P.U. (A) 349 2024, currently marked in force and first recorded in 2024.

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 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)

(No. 8) 2024.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2022.

Pengecualian

Seksyen 2

(1)

Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan bagi Kemudahan Bantuan dan Pemulihan Bersasar yang diluluskan di bawah

Dana Bank Negara Malaysia untuk Perusahaan Kecil dan Sederhana yang disempurnakan antara Bank Negara Malaysia dengan suatu institusi kewangan peserta daripada duti setem.

(2)

Pengecualian di bawah subperenggan (1) hendaklah terpakai bagi surat cara yang disebut itu yang disempurnakan menurut suatu surat tawaran yang dikeluarkan oleh institusi kewangan peserta itu pada atau selepas 1 Januari 2022

tetapi tidak lewat dari 31 Disember 2023.

(3)

Dalam perenggan ini, “institusi kewangan peserta” ertinya—

(a)

Affin Bank Berhad;

(b)

Alliance Bank Malaysia Berhad;

(c)

Alliance Islamic Bank Berhad;

(d)

AmBank (M) Berhad;

P.U. (A) 349 3

(e)

Bank Islam Malaysia Berhad;

(f)

Bank Kerjasama Rakyat Malaysia Berhad (Bank Rakyat);

(g)

Bank Muamalat Malaysia Berhad;

(h)

Bank of China (Malaysia) Berhad;

(i)

Bank Pertanian Malaysia Berhad (Agrobank);

(j)

Bank Simpanan Nasional;

(k)

CIMB Bank Berhad;

(l)

HSBC Bank Malaysia Berhad;

(m)

Hong Leong Bank Berhad;

(n)

Malayan Banking Berhad;

(o)

MBSB Bank Berhad;

(p)

OCBC Bank (Malaysia) Berhad;

(q)

Public Bank Berhad;

(r)

RHB Bank Berhad;

(s)

Small Medium Enterprise Development Bank Malaysia Berhad

(SME Bank);

(t)

Standard Chartered Bank Malaysia Berhad;

P.U. (A) 349 4

(u)

United Overseas Bank (Malaysia) Bhd.

Dibuat 12 November 2024

[MOF.TAX.700-3/2/138; LHDN.AY.A 600-12/1/7(29)-321; PN(PU2)159/JLD.37]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

P.U. (A) 349 5

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 8) ORDER 2024

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)

This order may be cited as the Stamp Duty (Exemption) (No. 8)

Order 2024.

(2)

This Order is deemed to have come into operation on 1 January 2022.

Exemption 2.

(1)

The Minister exempts the instrument of loan or financing agreement for the Targeted Relief and Recovery Facility approved under the Bank Negara Malaysia’s

Fund for Small and Medium Enterprises executed between the Central Bank of Malaysia and a participating financial institution from stamp duty.

(2)

The exemption under subparagraph (1) shall apply to the said instrument which is executed pursuant to a letter of offer issued by the participating financial institution on or after 1 January 2022 but not later than 31 December 2023.

(3)

In this paragraph, “participating financial institution” means—

(a)