Akta Kewangan 2024 · Updated to 31 Dec 2024 · Bab IV · Pindaan Kepada Akta Setem 1949
27. Pindaan Jadual Pertama
Feedback & supportJadual Pertama kepada Akta ibu dipinda—
dengan menggantikan butiran 12 dengan butiran yang berikut:
Item
Description of Instrument
Proper Stamp Duty
“12
ASSIGNMENT:
By way of security or of any security
See Charge
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Item
Description of Instrument
Proper Stamp Duty
Upon a sale or otherwise
See Conveyance
Of policy of life insurance—
by way of gift or trust, where the sum insured—
does not exceed
RM100,000.00
exceeds
RM100,000.00 but does not exceed
RM500,000.00
exceeds
RM500,000.00 but does not exceed
RM1,000,000.00
exceeds
RM1,000,000.00
in any other case
RM10.00
RM100.00
RM500.00
RM1,000.00
See Conveyance”;
dalam subbutiran 22(6), dengan menggantikan perkataan
“the conventional hire purchase and Syariah principles”
dengan perkataan “any Syariah principles or conventional hire purchase”;
dalam butiran 29, dalam ruang “Proper Stamp Duty”, dengan menggantikan perkataan “15 cent” dengan perkataan “RM1.00”;
dalam subsubbutiran 32(e)(i), dalam ruang “Proper Stamp
Duty”, dengan memasukkan selepas perkataan
“Duty as in (a),” perkataan “(aa),”;
Kewangan 27
dalam butiran 49—
dengan menggantikan subbutiran (a) dan butir-butir yang berhubungan dengannya dengan subbutiran dan butir-butir yang berikut:
Item
Description of
Instrument
Proper Stamp Duty
“(a) Without fine or premium when the average rent and other considerations calculated for a whole year—
For every RM250.00 or part thereof, when the lease is for a period—
Not exceeding one year
Exceeding one year but not exceeding three years
Exceeding three years but not exceeding five years
Exceeding five years or for any indefinite period
RM1.00
RM3.00
RM5.00
RM7.00
dan
dalam subbutiran (e), dengan menggantikan perkataan
“Commissioner” dengan perkataan “Collector”;
dan
dengan menggantikan butiran 59 dan butir-butir yang berhubungan dengannya dengan butiran dan butir-butir yang berikut:
Item
Description of Instrument
Proper Stamp Duty
“59
POWER OR LETTER OF ATTORNEY:
being conveyance of real property in consideration of, and creating by way of sale or gift
The same duty as a conveyance on sale
in any other case
RM10.00
Exemption
For the sole purposes of appointment or authorizing any person to vote as proxy at a meeting of a Company or Association”.
”;
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