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Perintah Duti Setem (Pengecualian) (No. 9) 2024

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Enacted
2024
Sections
3

Perintah Duti Setem (Pengecualian) (No. 9) 2024 is Malaysia P.U. (A), cited as P.U. (A) 470 2024, currently marked in force and first recorded in 2024.

Front matterCover and publication detailsOpen

P.U. (A) 470

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024

STAMP DUTY (EXEMPTION) (NO. 9) ORDER 2024

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 470 2

AKTA SETEM 1949

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 9) 2024

Opening note

Preamble

  1. 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)

Menteri mengecualikan surat cara perjanjian pinjaman atau pembiayaan di bawah produk Skim Pembiayaan Mikro yang diluluskan oleh Bank Negara Malaysia bagi suatu amaun tidak melebihi satu ratus ribu ringgit yang disempurnakan antara seorang peminjam dengan suatu institusi kewangan daripada duti setem.

(2)

Pengecualian duti setem di bawah subperenggan (1) hendaklah terpakai bagi surat cara perjanjian pinjaman atau pembiayaan yang disempurnakan pada atau selepas 1 Januari 2025.

(3)

Bagi maksud perenggan ini, “institusi kewangan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Bank Negara Malaysia 2009 [Akta 701].

Seksyen 3

Pembatalan

Perintah Duti Setem (Pengecualian) (No. 4) 2011 [P.U. (A) 446/2011] dibatalkan.

Dibuat 31 Disember 2024

[MOF.TAX(S)700-1/3/11 JLD.6; LHDN.AY.A 600-12/1/7(29)-397; PN(PU2)159/JLD.38]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

P.U. (A) 470 3

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 9) ORDER 2024

Opening note

Preamble

  1. 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)

This order may be cited as the Stamp Duty (Exemption) (No. 9)

Order 2024.

(2)

This Order comes into operation on 1 January 2025.

Exemption 2.

(1)

The Minister exempts the instrument of loan or financing agreement under the Micro Financing Scheme product approved by the Central Bank of Malaysia for an amount not exceeding one hundred thousand ringgit executed between a borrower and a financial institution from stamp duty.

(2)

The exemption of stamp duty under subparagraph (1) shall apply to an instrument of loan or financing agreement executed on or after 1 January 2025.

(3)

For the purposes of this paragraph, “financial institution” has the meaning assigned to it in subsection 2(1) of the Central Bank of Malaysia Act 2009 [Act 701].

Revocation 3.

The Stamp Duty (Exemption) (No. 4) Order 2011 [P.U. (A) 446/2011] is revoked.

Made 31 December 2024

[MOF.TAX(S)700-1/3/11 JLD.6; LHDN.AY.A 600-12/1/7(29)-397; PN(PU2)159/JLD.38]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

Common questions

What is Perintah Duti Setem (Pengecualian) (No. 9) 2024?
Perintah Duti Setem (Pengecualian) (No. 9) 2024 is Malaysia P.U. (A), cited as P.U. (A) 470 2024, currently marked in force and first recorded in 2024.
Is Perintah Duti Setem (Pengecualian) (No. 9) 2024 still in force?
Yes — Perintah Duti Setem (Pengecualian) (No. 9) 2024 is currently in force.
When did Perintah Duti Setem (Pengecualian) (No. 9) 2024 take effect?
Perintah Duti Setem (Pengecualian) (No. 9) 2024 was first recorded in 2024.
How many sections does Perintah Duti Setem (Pengecualian) (No. 9) 2024 have?
Perintah Duti Setem (Pengecualian) (No. 9) 2024 contains 3 sections.
Where can I read the official version of Perintah Duti Setem (Pengecualian) (No. 9) 2024?
The official text of Perintah Duti Setem (Pengecualian) (No. 9) 2024 is published at lom.agc.gov.my.

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