/akn/my/act/pua/2025/353
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PERINTAH DUTI SETEM (SURAT CARA PERJANJIAN PINJAMAN ATAU PEMBIAYAAN BERHUBUNG DENGAN INDIVIDU) (PULAU 1 ZON KEWANGAN KHAS FOREST CITY) (PER... is Malaysia P.U. (A), cited as P.U. (A) 353 2025, currently marked in force and first recorded in 2025.
Opening note
Perintah ini bolehlah dinamakan Perintah Duti Setem (Surat Cara
Perjanjian Pinjaman atau Pembiayaan berhubung dengan Individu) (Pulau 1
Zon Kewangan Khas Forest City) (Peremitan) 2025.
Perintah ini berkuat kuasa bagi tempoh mulai 1 September 2024
hingga 31 Disember 2034.
Peremitan
Menteri meremitkan lima puluh peratus daripada duti setem yang boleh dikenakan atas mana-mana surat cara perjanjian pinjaman atau pembiayaan yang berhubungan dengan pembelian suatu unit kediaman atau unit komersial di Pulau 1 Zon Kewangan Khas Forest City yang disempurnakan antara seorang atau lebih individu dengan—
suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan
Islam 2013 [Akta 759];
suatu institusi kewangan pembangunan yang ditetapkan di bawah
Akta Institusi Kewangan Pembangunan 2002 [Akta 618];
P.U. (A) 353 3
Borneo Housing Mortgage Finance Bhd. (Nombor Pendaftaran
Syarikat:
25457-V)
yang diperbadankan di bawah
Akta Syarikat 2016 [Akta 777]; atau
Mutiara Mortgage & Credit Sdn. Bhd. (Nombor Pendaftaran
Syarikat:
257663-T)
yang diperbadankan di bawah
Akta Syarikat 2016.
Surat cara perjanjian pinjaman atau pembiayaan yang disebut dalam subperenggan (1) adalah tertakluk kepada syarat yang berikut:
perjanjian jual beli unit kediaman atau unit komersial itu disempurnakan antara pemaju dengan seorang atau lebih individu;
perjanjian jual beli unit kediaman atau unit komersial itu disempurnakan mulai 1 September 2024 hingga 31 Disember 2034;
perjanjian jual beli unit kediaman atau unit komersial itu adalah berhubung dengan suatu unit kediaman atau unit komersial yang pembinaannya telah siap sebelum 1 September 2024; dan
perjanjian jual beli unit kediaman atau unit komersial itu tidak boleh berhubung dengan unit kediaman atau unit komersial yang sama yang suatu perjanjian jual beli bagi unit kediaman atau unit komersial itu telah disempurnakan sebelum 1 September 2024
dan kemudiannya telah dibatalkan oleh individu yang sama.
Pihak
Berkuasa
Wilayah
Pembangunan
Iskandar hendaklah menentusahkan bahawa syarat yang disebut dalam subperenggan (2) telah dipatuhi.
P.U. (A) 353 4
Bagi maksud perenggan ini—
“Pihak Berkuasa Wilayah Pembangunan Iskandar” ertinya pihak berkuasa yang ditubuhkan di bawah Akta Pihak Berkuasa Wilayah Pembangunan Iskandar 2007
[Akta 664];
“Pulau 1
Zon
Kewangan
Khas
Forest
City”
ertinya
Pulau 1,
Forest City yang terletak di Mukim Tanjung Kupang, Daerah Johor Bahru, Johor sebagaimana yang ditunjukkan dalam Pelan Warta PW50276 yang disimpan di Pejabat Pengarah Ukur dan Pemetaan, Johor.
Dibuat 30 September 2025
[MOF.TAX(S)700-2/7/1314/4(5); LHDN.AY.A600-12/1/7(29)-427; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 353 5
STAMP ACT 1949
STAMP DUTY (INSTRUMENT OF LOAN OR FINANCING AGREEMENT
IN RELATION TO INDIVIDUAL) (PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE)
(REMISSION) ORDER 2025
Opening note
This order may be cited as the Stamp Duty (Instrument of Loan or Financing Agreement in relation to Individual) (Pulau 1 Forest City Special
Financial Zone) (Remission) Order 2025.
This Order has effect for the period from 1 September 2024
until 31 December 2034.
Remission 2.
The Minister remits fifty per cent of the stamp duty chargeable on any instrument of loan or financing agreement relating to the purchase of a residential unit or commercial unit in Pulau 1 of Forest City Special Financial Zone executed between one or more individuals and—
a licensed Islamic bank under the Islamic Financial Services Act 2013
[Act 759];
a development financial institution prescribed under the
Development Financial Institutions Act 2002 [Act 618];
a co-operative society registered under the Co-operative Societies
Act 1993 [Act 502];
P.U. (A) 353 6
Borneo Housing Mortgage Finance Bhd. (Company Registration
Number: 25457-V) incorporated under the Companies Act 2016
[Act 777]; or
Mutiara Mortgage & Credit Sdn. Bhd. (Company Registration
Number: 257663-T) incorporated under the Companies Act 2016.
The instrument of loan or financing agreement referred to in subparagraph (1) is subject to the following conditions:
the sale and purchase agreement of the residential unit or commercial unit is executed between a developer and one or more individuals;
the sale and purchase agreement of the residential unit or commercial unit is executed from 1 September 2024
to 31 December 2034;
the sale and purchase agreement of the residential unit or commercial unit shall be in relation to a residential unit or commercial unit the construction of which is completed before 1 September 2024; and
the sale and purchase agreement of the residential unit or commercial unit shall not be in relation to the same residential unit or commercial unit where a sale and purchase agreement for such residential unit or commercial unit had been executed before 1 September 2024 and was subsequently cancelled by the same individual.
The Iskandar Regional Development Authority shall verify that the conditions referred to in subparagraph (2) are complied with.
P.U. (A) 353 7
For the purposes of this paragraph—
“Iskandar Regional Development Authority” means an authority established under the Iskandar Regional Development Authority Act 2007 [Act 664];
“Pulau 1 of Forest City Special Financial Zone” means Pulau 1, Forest City situated in the Mukim of Tanjung Kupang, District of Johor Bahru, Johore as shown in the Gazette Plan PW50276 deposited in the Office of the Director of Survey and Mapping, Johore.
Made 30 September 2025
[MOF.TAX(S)700-2/7/1314/4(5); LHDN.AY.A600-12/1/7(29)-427; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II