Perintah Duti Setem (Pengecualian) 2016
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- Enacted
- 2016
- Sections
- 2
Perintah Duti Setem (Pengecualian) 2016 is Malaysia P.U. (A), cited as P.U. (A) 68 2016, currently marked in force and first recorded in 2016.
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 2
Pengecualian
(1)
Pengecualian daripada duti setem adalah diberikan berhubung dengan apa-apa surat cara bagi perjanjian pinjaman atau pembiayaan mengikut syariah yang boleh dikenakan duti setem di bawah subsubbutiran 27(a)(i) Jadual Pertama Akta yang disempurnakan antara suatu Perusahaan Kecil dan Sederhana yang telah mendapat kelulusan untuk insentif di bawah Polisi Laluan Hijau daripada Sekretariat Polisi Laluan
Hijau Kementerian Kewangan dengan—
(2)
Bagi maksud subperenggan (1), surat cara bagi perjanjian pinjaman atau pembiayaan mengikut syariah ialah surat cara yang disempurnakan pada atau selepas 1 Januari 2015 tetapi tidak lewat daripada 31 Disember 2017.
(1)
hanya boleh diberi sekali sahaja.
Dibuat 16 Mac 2016
[LHDN.01/12.5/353/65/7-24; Perb. 0.3865/432; PN(PU2)159/XXIX]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 68 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) ORDER 2016
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)
An exemption from stamp duty is granted in relation to any instrument of loan agreement or financing according to syariah which is chargeable with stamp duty under subsubitem 27(a)(i) of the First Schedule to the Act executed between a
Small and Medium Enterprise which has obtained the approval for an incentive under the Green Lane Policy from the Secretariat for Green Lane Policy of the Ministry of
Finance and—
(2)
For the purpose of subparagraph (1), the instrument of loan agreement or financing according to syariah shall be the instrument executed on or after 1 January 2015 but not later than 31 December 2017.
(3)
The exemption under subparagraph (1) may only be given once.
Made 16 March 2016
[LHDN.01/12.5/353/65/7-24; Perb. 0.3865/432; PN(PU2)159/XXIX]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is Perintah Duti Setem (Pengecualian) 2016?
- Perintah Duti Setem (Pengecualian) 2016 is Malaysia P.U. (A), cited as P.U. (A) 68 2016, currently marked in force and first recorded in 2016.
- Is Perintah Duti Setem (Pengecualian) 2016 still in force?
- Yes — Perintah Duti Setem (Pengecualian) 2016 is currently in force.
- When did Perintah Duti Setem (Pengecualian) 2016 take effect?
- Perintah Duti Setem (Pengecualian) 2016 was first recorded in 2016.
- How many sections does Perintah Duti Setem (Pengecualian) 2016 have?
- Perintah Duti Setem (Pengecualian) 2016 contains 2 sections.
- Where can I read the official version of Perintah Duti Setem (Pengecualian) 2016?
- The official text of Perintah Duti Setem (Pengecualian) 2016 is published at lom.agc.gov.my.
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