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Stamp Duty (Exemption)(No. 18) Order 2021: Merger or Acquisition

Updated: May 6



Stamp Duty (Exemption)(No. 18) Order 2021 - PDF

138. Stamp Duty (Exemption)(No. 18) Order 2021
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P.U (A) 502 - Stamp Duty (Exemption)(No. 18) Order 2021 - As at 31 December 2021

138.1 P.U (A) 502
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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 the condition that the application for merger or acquisition is received by the Ministry of Entrepreneur Development and Cooperatives from 1 July 2021 but not later than 30 June 2022, instruments concerning such merger or acquisition executed by small and medium enterprises shall be exempted from stamp duty. 4. Join our Telegram: http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021 年 12 月 31 日,部长行使 1949年印花税法令[第378号法] 第80(1)款所赋予的权力,在宪报上颁布了 2021年印花税(豁免)(第18号) 指令 [P.U. (A) 502]。 2. 此指令被视为于2021年7月1日开始实施。 3. 根据此指令,在符合企业发展与合作部 [Ministry of Entrepreneur Development and Cooperatives] 于2021年7月1日至2022年6月30日这段时间收到合并或收购申请的条件下,中小型企业执行的“与批准的合并或收购有关的文件”将豁免征收印花税。 4. 加入我们的 Telegram: http://bit.ly/YourAuditor

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