P.U. (A)In force
Perintah Duti Setem (Pengecualian) (No. 8) 2018
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Perintah Duti Setem (Pengecualian) (No. 8) 2018 is Malaysia P.U. (A), cited as P.U. (A) 397 2018, currently marked in force and first recorded in 2018.
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P.U. (A) 397
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018
STAMP DUTY (EXEMPTION) (NO. 8) ORDER 2018
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 397 2
AKTA SETEM 1949
PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 8) 2018
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 kuatkuasa
Seksyen 2
Pengecualian
(1)
Apa-apa surat cara yang dikenakan duti ad valorem bagi pindah milik hartanah, yang digunakan bagi maksud menjalankan suatu projek pelancongan yang layak dikecualikan daripada duti setem.
(2)
Pengecualian di bawah subperenggan (1) hendaklah terpakai bagi surat cara yang disebut dalam subperenggan itu yang disempurnakan pada atau selepas 20 November 2012 tetapi tidak lewat daripada 31 Disember 2020.
(3)
Bagi maksud pengecualian di bawah subperenggan (1), orang yang bertanggunggan untuk membayar duti setem mengikut seksyen 33 Akta hendaklah mengemukakan suatu surat daripada Pihak Berkuasa Pembangunan Ekonomi dan
Pelaburan Sabah yang mengesahkan bahawa surat cara yang disebut dalam subperenggan (1) adalah bagi maksud menjalankan projek pelancongan yang layak.
(4)
Bagi maksud perenggan ini—
“Koridor
Pembangunan
Sabah”
mempunyai erti yang sama yang diberikan kepadanya dalam Enakmen Pihak Berkuasa Pembangunan Ekonomi dan
Pelaburan Sabah 2009 [No. 1 / 2009];
P.U. (A) 397 3
“Pihak Berkuasa Pembangunan Ekonomi dan Pelaburan Sabah” ertinya pihak berkuasa yang ditubuhkan di bawah Enakmen Pihak Berkuasa Pembangunan
Ekonomi dan Pelaburan Sabah 2009.
“projek pelancongan yang layak” ertinya suatu projek berhubung dengan hotel atau tempat peranginan yang dijalankan dalam Koridor Pembangunan Sabah dan diluluskan oleh Menteri.
Dibuat 31 Disember 2018
[Perb. 0.3865/73(SJ.133-3)Jld.3; LHDN.01/35/(S)/42/51/231-38; PN(PU2)159/XXXII]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
P.U. (A) 397 4
STAMP ACT 1949
STAMP DUTY (EXEMPTION) (NO. 8) ORDER 2018
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)
Any instrument chargeable with ad valorem duty for transfer of the real property, used for the purposes of carrying on a qualifying tourism project is exempted from stamp duty.
(2)
The exemption under subparagraph (1) shall apply to the instrument referred to in that subparagraph which is executed on or after 20 November 2012 but not later than 31 December 2020.
(3)
For the purpose of the exemption under subparagraph (1), the person who is liable to pay stamp duty in accordance with section 33 of the Act shall produce a letter from the Sabah Economic Development and Investment Authority confirming that the instrument referred to in subparagraph (1) is for the purpose of carrying on a qualifying tourism project.
(4)
For the purpose of this paragraph—
“Sabah Development Corridor” has the meaning assigned to it in the Sabah
Economic Development and Investment Authority Enactment 2009 [No. 1/2009];
P.U. (A) 397 5
“Sabah Economic Development and Investment Authority” means the authority established under the Sabah Economic Development and Investment
Authority Enactment 2009;
“qualifying tourism project” means a project in relation to hotel or resort which is carried on in the Sabah Development Corridor and approved by the Minister.
Made 31 December 2018
[Perb. 0.3865/73(SJ.133-3)Jld.3; LHDN.01/35/(S)/42/51/231-38; PN(PU2)159/XXXII]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of the Minister of Finance
Common questions
- What is Perintah Duti Setem (Pengecualian) (No. 8) 2018?
- Perintah Duti Setem (Pengecualian) (No. 8) 2018 is Malaysia P.U. (A), cited as P.U. (A) 397 2018, currently marked in force and first recorded in 2018.
- Is Perintah Duti Setem (Pengecualian) (No. 8) 2018 still in force?
- Yes — Perintah Duti Setem (Pengecualian) (No. 8) 2018 is currently in force.
- When did Perintah Duti Setem (Pengecualian) (No. 8) 2018 take effect?
- Perintah Duti Setem (Pengecualian) (No. 8) 2018 was first recorded in 2018.
- How many sections does Perintah Duti Setem (Pengecualian) (No. 8) 2018 have?
- Perintah Duti Setem (Pengecualian) (No. 8) 2018 contains 2 sections.
- Where can I read the official version of Perintah Duti Setem (Pengecualian) (No. 8) 2018?
- The official text of Perintah Duti Setem (Pengecualian) (No. 8) 2018 is published at lom.agc.gov.my.
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