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 – As at 08 October 2021
Features of HTF
1. BNM’s Fund for SMEs: High Tech Facility – National Investment Aspirations (HTF-NIA)
👉 Support affected high-tech and innovation-driven SMEs that are best aligned to strategic long-term development goals embedded in the National Investment Aspirations (NIAs).
👉 This is to strengthen Malaysia’s competitive positioning in global value chains, preserve the supply chain ecosystem and safeguard high-skilled jobs
2. The Minister issues this Order, which was gazetted on October 8, 2021, in the exercise of the powers granted by subsection 80(1) of the Stamp Act 1949 [Act 378].
3. This Order is deemed to have come into operation on 15 December 2020.
4. Under this Exemption Order, 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.
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1. 为了提高马来西亚在全球价值链中的竞争能力，以及维护供应链生态系统和保护高技能人才，国家银行赋予中小型企业的支持与辅助是至关重要的。
2. 因此国家银行推出中小企业基金：高科技设施-国家投资愿望（HTF-NIA）。
3. 部长行使 1949 年印花税法令 [第378号法案] 第80(1)条所赋予的权力，于2021年10月8日在宪报上颁布了这项指令 – Stamp Duty (Exemption) (No. 14) Order 2021
4. 这项指令，被视为在 2020年12月15日 已经生效。
5. 部长根据这项指令：
👉 豁免贷款或融资安排的印花税
