Extension of Stamp Duty Exemption on Restructuring or Rescheduling of Loan/Financing Agreement
Updated on 15 July 2023- Dialogue between MOF, LHDNM, and CTIM [21/6/2023] Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia’s national budget for 2023 was re-tabled again in February 2023. To Download Revised Budget 2023 Speech and some other related publications – https://www.ccs-co.com/post/budget-2023-malaysia-madani Current Position On the restructuring or rescheduling of a […]
Tax Incentives for Sabah Development Corridor (SDC)
1. The Sabah Development Corridor (SDC) Blueprint, which was launched on 28 January 2008, is implemented with the aim of bringing the quality of life of Sabah’s people up another level as well as accelerating the economic growth for Sabah while promoting regional balance and bridging the rural-urban divide and concurrently ensuring sustainable management of […]
Stamp Duty (Exemption)(No. 18) Order 2021: Merger or Acquisition
1. On 31 December 2021, the Minister, in the exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], gazetted the Stamp Duty (Exemption)(No. 18) Order 2021 [P.U. (A) 502]. 2. This Order is deemed to have come into operation on 1 July 2021. 3. Under this Order, subject to […]
Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
1. On 15 September 2021, the Minister, in the exercise of the powers conferred subsection 80(1) of the Stamp Act 1949 [Act 378], gazetted the Stamp Duty (Exemption) (No. 11) Order 2021 [P.U. (A) 367]. 2. On December 6, 2021, the Minister gazetted the Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021 [P.U. (A) […]
Stamp Duty (Exemption) (No. 12) Order 2021: Targeted Relief and Recovery Facility
The Minister exempts the instrument of loan or financing arrangement executed between a participating financial institution and small and medium enterprises for the Targeted Relief and Recovery Facility approved under Bank Negara Malaysia’s Fund for small and medium enterprises from stamp duty. P.U. (A) 385 – Stamp Duty (Exemption) (No. 12) Order 2021 – As […]
Stamp Duty (Exemption) (No. 13) Order 2021: Targeted Relief and Recovery Facility
The Minister exempts the instrument of loan or financing arrangement executed between Bank Negara Malaysia with a participating financial institution for the Targeted Relief and Recovery Facility approved under Bank Negara Malaysia’s Fund for small and medium enterprises from stamp duty. P.U. (A) 386 – Stamp Duty (Exemption) (No. 13) Order 2021 – As at […]
Stamp Duty (Exemption) (No. 14) Order 2021: High Tech Facility
The Minister exempts the instrument of loan or financing agreement executed between a participating financial institution and small and medium enterprises for the High Tech Facility – National Investment Aspirations approved under Bank Negara Malaysia’s Fund for small and medium enterprises from stamp duty. P.U. (A) 387 – Stamp Duty (Exemption) (No. 14) Order 2021 […]
Stamp Duty (Exemption) (No. 6) Order 2021: PENJANA Tourism Financing Facility
The Minister exempts instrument of loan or financing agreement for the PENJANA Tourism Financing Facility approved under Bank Negara Malaysia’s Fund executed between a participating financial institution with the small and medium enterprises from stamp duty. 1. Under this Exemption Order:- 👉 Financial Institutions and Small and Medium Enterprises that participating in the PENJANA Tourism […]
Stamp Duty (Exemption) (No. 8) Order 2021: Disaster Relief Facility 2021
An instrument of loan or a financing agreement relating to the loan or financing facility executed between a small and medium enterprises and a financial institution is, on application, exempted from stamp duty. P.U. (A) 333 (2021）- Stamp Duty (Exemption) (No. 8) Order 2021 – 12 August 2021 1. Under this Exemption Order:- 👉 Instrument […]
Stamp Duty (Exemption) (No. 10) Order 2021: Loan or Financing Facility for SMEs
Stamp duty is waived on a loan instrument or a financing agreement pertaining to a loan or financing facility made between a small and medium enterprise and a financial institution. 1. 根据这项指令 [Stamp Duty (Exemption) (No. 10) Order 2021]： 👉 在马来西亚国家银行中小企业基金下批准的贷款或融资机制 👉 中小企业与金融机构之间针对（2）的贷款或融资机制 👉 可免征印花税 2. 贷款配套 [loan or financing facility]: ✅ 所有经济部门配套 [All Economic […]
