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Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017

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Enacted
2017
Sections
4

Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 is Malaysia P.U. (A), cited as P.U. (A) 78 2017, currently marked in force and first recorded in 2017.

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH JAMINAN PINJAMAN

(PERTUBUHAN PERBADANAN)

(PEREMITAN CUKAI DAN DUTI SETEM) 2017

LOANS GUARANTEE (BODIES CORPORATE)

(REMISSION OF TAX AND STAMP DUTY) ORDER 2017

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) 1965

PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI

DAN DUTI SETEM) 2017

Opening note

Preamble

  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(1) Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 [Akta 96], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Apa-apa cukai yang kena dibayar di bawah Akta Cukai Pendapatan 1967

[Akta 53] oleh mana-mana individu atau entiti yang berikut berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan produk dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya:

(a)

Bank Simpanan Nasional yang baginya Akta terpakai menurut kuasa di bawah

Perintah

Jaminan

Pinjaman

(Penetapan

Pertubuhan

Perbadanan) (Bank Simpanan Nasional) 2017 [P.U. (A) 77/2017];

(b)

mana-mana pemegang Nota Jangka Sederhana, yang disebut “MTN” dalam

Perintah ini, atau Nota Jangka Sederhana Islam, yang disebut

“Sukuk Murabahah” dalam Perintah ini; atau

(c)

mana-mana pihak lain kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Program Nota Jangka Sederhana, yang disebut “Program MTN” dalam Perintah ini, atau Program Nota Jangka

Sederhana

Islam, yang disebut

“Program

Sukuk

Murabahah”

3

dalam Perintah ini, atau jaminan yang diberikan atau akan diberikan oleh

Kerajaan Malaysia, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.

Peremitan duti setem

Apa-apa duti setem yang kena dibayar di bawah Akta Setem 1949 [Akta 378]

berkenaan dengan apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan produk dan jaminan yang disebut dalam perenggan 4 hendaklah diremitkan sepenuhnya.

Pemakaian

Perintah ini hendaklah terpakai bagi—

(a)

MTN yang diterbitkan oleh Bank Simpanan Nasional menurut

Program MTN dengan nilai nominal sehingga satu bilion ringgit

(RM1,000,000,000.00) dan Sukuk Murabahah yang diterbitkan oleh Bank Simpanan Nasional menurut Program Sukuk Murabahah dengan nilai nominal sehingga satu bilion ringgit

(RM1,000,000,000.00):

Dengan syarat bahawa agregat bergabung nilai nominal belum berbayar MTN dan Sukuk Murabahah hendaklah tidak melebihi satu bilion ringgit (RM1,000,000,000.00); dan

(b)

jaminan yang diberikan atau akan diberikan oleh Kerajaan

Malaysia yang berhubungan dengan MTN dan Sukuk Murabahah.

Dibuat 16 Mac 2017

[KK/SID/(S)/689/9/1(13)(2); PN(PU2)232/XII]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

4

LOANS GUARANTEE (BODIES CORPORATE) ACT 1965

LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY)

ORDER 2017

Opening note

Preamble

  1. IN exercise of the powers conferred by subsection 10(1) of the Loans Guarantee (Bodies Corporate) Act 1965 [Act 96], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Loans Guarantee (Bodies Corporate)

(Remission of Tax and Stamp Duty) Order 2017.

(2)

This Order comes into operation on 17 March 2017.

Remission of tax 2.

Any tax payable under the Income Tax Act 1967 [Act 53] by any of the following individual or entity in respect of any money payable under any agreement, note, instrument and document in relation to the product and guarantee referred to in paragraph 4 shall be remitted in full:

(a)

the National Savings Bank to which the Act applies by virtue of the Loans

Guarantee (Declaration of Bodies Corporate) (National Savings Bank)

Order 2017 [P.U. (A) 77/2017];

(b)

any holder of the Medium Term Notes, which is referred to as the “MTN”

in this Order, or Islamic Medium Term Notes, which is referred to as the

“Sukuk Murabahah” in this Order; or

(c)

any other party to any agreement, note, instrument and document in relation to the Medium Term Notes Programme, which is referred to as the “MTN Programme” in this Order, or Islamic Medium Term Notes

Programme, which is referred to as the “Sukuk Murabahah Programme”

in this Order, or the guarantee provided or to be provided by the

5

Government of Malaysia, including any party to whom such agreement, note, instrument and document is transferred or assigned.

Remission of stamp duty 3.

Any stamp duty payable under the Stamp Act 1949 [Act 378] in respect of any agreement, note, instrument and document in relation to the product and guarantee referred to in paragraph 4 shall be remitted in full.

Application 4.

This Order shall apply to—

(a)

the MTN issued by the National Savings Bank pursuant to the

MTN Programme in nominal value of up to one billion ringgit

(RM1,000,000,000.00) and Sukuk Murabahah issued by the

National Savings Bank pursuant to the Sukuk Murabahah

Programme in nominal value of up to one billion ringgit

(RM1,000,000,000.00):

Provided that the combined aggregate of the outstanding nominal value of the MTN and Sukuk Murabahah shall not exceed one billion ringgit (RM1,000,000,000.00); and

(b)

the guarantee provided or to be provided by the Government of

Malaysia relating to the MTN and Sukuk Murabahah.

Made 16 March 2017

[KK/SID/(S)/689/9/1(13)(2); PN(PU2)232/XII]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

Common questions

What is Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017?
Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 is Malaysia P.U. (A), cited as P.U. (A) 78 2017, currently marked in force and first recorded in 2017.
Is Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 still in force?
Yes — Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 is currently in force.
When did Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 take effect?
Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 was first recorded in 2017.
How many sections does Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 have?
Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 contains 4 sections.
Where can I read the official version of Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017?
The official text of Perintah Jaminan Pinjaman (Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2017 is published at lom.agc.gov.my.

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