/akn/my/act/pua/2025/355
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PERINTAH DUTI SETEM (SURAT CARA PERJANJIAN PINJAMAN ATAU PEMBIAYAAN BERHUBUNG DENGAN ORANG YANG LAYAK) (PULAU 1 ZON KEWANGAN KHAS FOREST CI... is Malaysia P.U. (A), cited as P.U. (A) 355 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 Orang yang Layak) (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 orang yang layak 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];
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 orang yang layak;
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 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 orang yang layak yang sama.
Pihak
Berkuasa
Wilayah
Pembangunan
Iskandar hendaklah menentusahkan bahawa syarat yang disebut dalam subperenggan (2) telah dipatuhi.
4
Orang yang layak di bawah perenggan ini ialah—
orang yang dilesenkan di bawah seksyen 10 Akta Perkhidmatan
Kewangan 2013
atau seksyen 10
Akta
Perkhidmatan
Kewangan Islam 2013;
syarikat yang merupakan pemegang Lesen Perkhidmatan Pasaran
Modal di bawah Akta Pasaran Modal dan Perkhidmatan 2007
[Akta 671];
pengendali pasaran diiktiraf yang didaftarkan di bawah seksyen 34
Akta
Pasaran
Modal dan
Perkhidmatan 2007
selain seorang individu;
orang berdaftar yang didaftarkan di bawah seksyen 76
Akta
Pasaran
Modal dan
Perkhidmatan 2007
selain seorang individu;
orang yang menyediakan perkhidmatan pasaran modal yang didaftarkan di bawah seksyen 76A Akta Pasaran Modal dan
Perkhidmatan 2007 selain seorang individu;
syarikat teknologi kewangan, syarikat teknologi insurans, syarikat pengawalseliaan teknologi kewangan atau syarikat teknologi kewangan Islam yang dianugerahkan Status MSC Malaysia atau
Status Malaysia Digital dan ditentusahkan oleh Malaysia Digital
Economy Corporation Sdn. Bhd.;
5
pengendali sistem pembayaran yang ditubuhkan atau diperbadankan dalam suatu bidang kuasa asing yang diluluskan di bawah seksyen 11 Akta Perkhidmatan Kewangan 2013 atau seksyen 11 Akta Perkhidmatan Kewangan Islam 2013 untuk mengendalikan suatu sistem pembayaran di Pulau 1 Zon Kewangan
Khas Forest City; atau
entiti perkhidmatan berpusat yang menyediakan perkhidmatan perniagaan global kewangan yang dianugerahkan Status MSC
Malaysia atau Status Malaysia Digital dan ditentusahkan oleh
Malaysia Digital Economy Corporation Sdn. Bhd.
Syarikat dana keluarga tunggal yang disebut dalam subsubperenggan 4(f)
ialah suatu syarikat yang—
dimiliki sepenuhnya, secara langsung atau tidak langsung, oleh anggota suatu keluarga tunggal; dan
ditubuhkan semata-mata bagi maksud memegang aset dan aktiviti pelaburan bagi kepentingan anggota suatu keluarga tunggal.
Bagi maksud perenggan ini—
“keluarga tunggal” ertinya suatu keluarga yang anggotanya ialah individu yang mempunyai pertalian nasab langsung daripada nenek moyang tunggal dan termasuklah—
anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang bertulis;
“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;
“Suruhanjaya Sekuriti” ertinya Suruhanjaya Sekuriti Malaysia yang ditubuhkan di bawah seksyen 3 Akta Suruhanjaya Sekuriti Malaysia 1993 [Akta 498].
Dibuat 30 September 2025
[MOF.TAX(S)700-2/7/1314/4; LHDN.AY.A 600-12/1/7 (29)-418; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
7
STAMP ACT 1949
STAMP DUTY (INSTRUMENT OF LOAN OR FINANCING AGREEMENT
IN RELATION TO QUALIFYING PERSON) (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 Qualifying Person) (Pulau 1 of Forest City
Special Financial Zone) (Remission) Order 2025.
This Order has effect for the period from 1 September 2024
to 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 a qualifying person 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];
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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 a qualifying person;
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 qualifying person.
The Iskandar Regional Development Authority shall verify that the conditions referred to in subparagraph (2) are complied with.
9
A qualifying person under this paragraph is—
a person who is licensed under section 10 of the Financial Services
Act 2013 or section 10 of the Islamic Financial Services Act 2013;
a company which is a holder of a Capital Market Services Licence under the Capital Markets and Services Act 2007 [Act 671];
a recognized market operator who is registered under section 34 of the Capital Markets and Services Act 2007 other than an individual;
a registered person registered under section 76
of the Capital Markets and Services Act 2007 other than an individual;
a person providing capital market services registered under section 76A of the Capital Markets and Services Act 2007 other than an individual;
a financial technology company, insurance technology company, regulatory financial technology company or Islamic financial technology company which has been awarded MSC Malaysia Status or Malaysia Digital Status and is verified by Malaysia Digital
Economy Corporation Sdn. Bhd.;
a payment system operator established or incorporated in a foreign jurisdiction approved under section 11 of the Financial
Services Act 2013 or section 11 of the Islamic Financial
Services Act 2013 to operate a payment system in Pulau 1
of Forest City Special Financial Zone; or
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a centralized services entity providing financial global business services which has been awarded MSC Malaysia Status or
Malaysia Digital Status and is verified by Malaysia Digital Economy
Corporation Sdn. Bhd.
The single family fund company referred to in subsubparagraph 4(f)
is a company which—
is established solely for the purpose of holding the asset and investment activity for the interest of members of a single family.
For the purposes of this paragraph—
“single family” means a family whose members are individuals who are lineal descendants of a single ancestor and includes—
the child adopted in accordance with any written law;
“Iskandar Regional Development Authority” means an authority established under the Iskandar Regional Development Authority Act 2007 [Act 664];
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“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;
“Securities Commission” means the Securities Commission Malaysia established under section 3 of the Securities Commission Malaysia Act 1993 [Act 498].
Made 30 September 2025
[MOF.TAX(S)700-2/7/1314/4; LHDN.AY.A 600-12/1/7 (29)-418; PN(PU2)159/JLD.38]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II