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Stamp Duty (Exemption) (No. 14) Order 2021: High Tech Facility

Updated: May 2


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.

84. Stamp Duty (Exemption) (No. 14) Order 2021
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P.U. (A) 387 - Stamp Duty (Exemption) (No. 14) Order 2021 - As at 08 October 2021

84.1 P.U. (A) 387 [2021]
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Features of HTF

84.2 Features of HTF
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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.

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

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






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