Issue No. 82/2021 : Stamp Duty Exemption on Instrument of Loan or Financing Arrangement under TRRF [贷款或融资合同豁免印花税]

1. Bank Negara’s Targeted Relief and Recovery Facility (TRRF) is aimed at assisting eligible SMEs

2. The Minister issues this Order, which was gazetted on October 8, 2021, in exercise of the powers granted by subsection 80(1) of the Stamp Act 1949 [Act 378].

3. On December 1, 2020, this Order is deemed to have taken effect.

4. The Minister exempts the instrument of loan or financing arrangement executed between a participating financial institution and small and medium enterprises for the Targeted Relief and Recovery Facility approved under Bank Negara Malaysia's Fund for small and medium enterprises from stamp duty under this Exemption Order.

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1. 国家银行的目标性复苏及援助设施（TRRF）为受到疫情影响且符合条件的中小型企业提供帮助

2. 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. 12) Order 2021

3. 这项指令，被视为在 2020年12月1日 已经生效。

4. 部长根据这项指令：

👉 参与国家银行的目标性复苏及援助设施（TRRF）的金融机构与中小型企业之间

👉 的贷款或融资安排合同的印花税授予豁免

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