Application for Stamp Duty Remission under the Stamp Duty (Remission) Order 2014 and Stamp Duty (Remission) (No 2) Order 2014
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1 Circular No 043/2015 Dated 5 Mar 2015 To Members of the Malaysian Bar Application for Stamp Duty Remission under the Stamp Duty (Remission) Order 2014 and Stamp Duty (Remission) (No 2) Order 2014 We refer to Circular No 005/2015 dated 9 Jan 2015, whereby Members were informed that the Stamp Duty (Remission) Order 2014 and Stamp Duty (Remission) (No 2) Order 2014 came into effect on 1 Jan In respect of the above matter, please find attached the following documents in Bahasa Malaysia: (1) Statutory Declaration to apply for remission from the stamp duty chargeable on loan agreement; and (2) Statutory Declaration to apply for remission from the stamp duty chargeable on instrument of transfer. For enquiries, please contact Chuah Ying Ying, Executive Officer, by telephone at , or by at yingying@malaysianbar.org.my. Thank you. Low Beng Choo Chairperson Conveyancing Practice Committee
2 AKUAN BERKANUN DIBUAT BERHUBUNG PERMOHONAN PEREMITAN DUTI SETEM, PERINTAH DUTI SETEM (PEREMITAN) 2014 [P.U.(A) 360/2014 ] AKTA SETEM 1949 BAGI SURAT CARA PERJANJIAN PINJAMAN [PEMBELIAN HARTA KEDIAMAN BERHARGA TIDAK MELEBIHI RM500,000 PADA ATAU SELEPAS 01/01/2015 TETAPI TIDAK LEWAT DARIPADA 31/12/2016] Saya/Kami (No.K.P) dan beralamat di dengan sesungguhnya dan sebenarnya mengaku bahawa :- 1. pernyataan yang dinyatakan di bawah adalah benar; 2. saya/kami adalah pembeli yang menandatangani perjanjian jual beli harta kediaman yang dipegang di bawah H.S. (D). Lot No... Mukim Negeri..bertarikh. di antara... (penjual) dan.. (pembeli); 3. saya/kami mengesahkan bahawa harga belian bagi pembelian harta kediaman yang disebut dalam perkara (2) tersebut adalah tidak melebihi RM500,000 iaitu RM.; 4. saya/kami mengesahkan harta kediaman yang tersebut tidak termasuk small office home office (SOHO), small office flexible office (SOFO) dan small office virtual office (SOVO); 5. saya/kami mengesahkan bahawa pinjaman berjumlah RM telah diperolehi daripada.. dan digunakan bagi pembiayaan sebahagian/sepenuhnya pembelian harta kediaman yang tersebut; 6. saya/kami tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperolehi secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama dan belum pernah diluluskan permohonan peremitan duti setem di bawah peremitan ini;
3 7. saya/kami faham sekiranya terbukti bahawa maklumat yang diberikan tidak benar, peremitan yang telah diberikan akan ditarik balik dan duti serta penalti di bawah seksyen 47A Akta Setem 1949 boleh dikenakan jika berkenaan; dan 8. saya/kami membuat pengakuan ini dengan penuh kesedaran dan kepercayaan bahawa semua fakta yang diberi adalah benar menurut kehendak peruntukan Akta Akuan Berkanun Diperbuat dan dengan sesungguhnya diakui oleh yang tersebut namanya di atas... di... di Negeri... pada......, Di hadapan saya,... (Tandatangan Hakim Mahkamah Sesyen, Majistret atau Pesuruhjaya Sumpah)
4 AKUAN BERKANUN DIBUAT BERHUBUNG PERMOHONAN PEREMITAN DUTI SETEM, PERINTAH DUTI SETEM (PEREMITAN) (NO. 2) 2014 [P.U.(A) 361/2014 ] AKTA SETEM 1949 BAGI SURAT CARA PINDAH MILIK HARTA TANAH [PEMBELIAN HARTA KEDIAMAN BERHARGA TIDAK MELEBIHI RM500,000 PADA ATAU SELEPAS 01/01/2015 TETAPI TIDAK LEWAT DARIPADA 31/12/2016] Saya/Kami (No.K.P) dan beralamat di dengan sesungguhnya dan sebenarnya mengaku bahawa :- 1. pernyataan yang dinyatakan di bawah adalah benar; 2. saya/kami adalah pembeli yang menandatangani perjanjian jual beli harta kediaman yang dipegang di bawah H.S. (D). Lot No... Mukim Negeri..bertarikh. di antara... (penjual) dan.. (pembeli); 3. saya/kami mengesahkan bahawa harga belian bagi pembelian harta kediaman yang disebut dalam perkara (2) tersebut adalah tidak melebihi RM500,000 iaitu RM.; 4. saya/kami mengesahkan harta kediaman yang tersebut tidak termasuk small office home office (SOHO), small office flexible office (SOFO) dan small office virtual office (SOVO); 5. saya/kami tidak pernah memiliki apa-apa harta kediaman termasuk harta kediaman yang diperolehi secara pewarisan atau pemberian, yang dipegang sama ada secara individu atau bersesama dan belum pernah diluluskan permohonan peremitan duti setem di bawah peremitan ini; 6. saya/kami faham sekiranya terbukti bahawa maklumat yang diberikan tidak benar, peremitan yang telah diberikan akan ditarik balik dan duti serta penalti di bawah seksyen 47A Akta Setem 1949 boleh dikenakan jika berkenaan; dan
5 7. saya/kami membuat pengakuan ini dengan penuh kesedaran dan kepercayaan bahawa semua fakta yang diberi adalah benar menurut kehendak peruntukan Akta Akuan Berkanun Diperbuat dan dengan sesungguhnya diakui oleh yang tersebut namanya di atas... di... di Negeri... pada......, Di hadapan saya,... (Tandatangan Hakim Mahkamah Sesyen, Majistret atau Pesuruhjaya Sumpah)
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