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1. Stamp Duty Exemption
The instrument of loan or
financing agreement
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2. 1. Stamp Duty (Exemption) (No. 10) Order 2021
[P.U.(A) 364/2021]
Stamp duty exemption on the instrument of loan
or financing agreement executed between a
Small and Medium Enterprise (SME) and a
financial institution.
Two Exemption orders:
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3. 2. Stamp duty (Exemption) (No.11) Order 2021 –
[P.U.(A) 367/2021]
Stamp duty exemption on qualifying loan
restructuring and rescheduling agreements
Two Exemption orders:
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4. Stamp Duty (Exemption) (No. 10) Order 2021 [P.U.(A)
364/2021] was gazetted on 10 September 2021 and
was deemed to have come into operation and effective
on 1 January 2021.
The Order provides that the exemption shall apply to
relevant instruments executed under a letter of offer
issued by the Financial Institution to a SME between 01
January 2021 to 31 December 2021.
1. Stamp duty exemption on the instrument of loan
or financing agreement executed between a SME
and a financial institution
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5. 1. All Economic Sectors Facility
2. Small Medium Enterprises Automation Digitalization
Facility
3. Agrofood Facility
*An Application must be submitted for the exemption.
Loan or financing facility approved under Bank
Negara Malaysia’s Fund for SMEs:
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6. Stamp duty (Exemption) (No.11) Order 2021 –
[P.U.(A) 367/2021] was gazetted on 15 September
2021 and was deemed to have come into
operation and effective on 01 July 2021.
This new order is to extend the exemption period
under Stamp Duty (Exemption)(No.2) Order 2020
[P.U.(A) 165/2020].
2. Stamp duty exemption on qualifying loan
restructuring and rescheduling agreements
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7. This exemption applies to the loan restructuring
and rescheduling agreements executed on or
after 01 July 2021 to 31 December 2021.
(previously until 30 June 2021)
The Amendment Order
provides that:
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8. 1. An application must be submitted for the
exemption;
2. The existing loan and financing agreement has
duly stamped under item 22 or 27 of the First
Schedule to the Act;
The exemption is subject to the following
conditions: -
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9. 3. Do not contain any additional value to the
original amount of loan or financing agreement
relating to the restructuring or rescheduling of a
loan of financing;
4. Any interest or profit accrued from the
restructured or rescheduled payments is not
considered as an element of additional value.
The exemption is subject to the following
conditions: -
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