A loan instrument or a financing arrangement pertaining to the restructuring or rescheduling of a loan or financing between a borrower or customer and a financial institution that is completed on or after July 1, 2021, but before December 31, 2021, is exempted from stamp duty.
59. Stamp Duty (Exemption) (No. 11) Order 2021
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P.U. (A) 367 (2021）- Stamp Duty (Exemption) (No. 11) Order 2021 - 15 September 2021
59 P.U. (A) 367 (2021)
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1. 根据这项指令 [Stamp Duty (Exemption) (No. 11) Order 2021]：
👉 经申请，在2021年7月1日或之后，但在2021年12月31日之前完成的
👉 与贷款或融资重组或重新安排 [restructuring or rescheduling of a loan or financing ] 有关的贷款协议，
👉 可免征印花税。
