Stamp Duty (Exemption) Order 2012 [P.U. (A) 108/2012]

An instrument of loan agreement or financing under the syariah is chargeable under item 27(a)(i) of the First Schedule to the Stamp Act 1949.
 
The Order exempts the stamp duty on any of such instruments which is executed between a small and medium enterprise (SME) and-
(a) Bank Perusahaan Kecil & Sederhana Malaysia Berhad;
(b) Bank Pembangunan Malaysia Berhad; or
(c) Export-Import Bank of Malaysia Berhad.
The instrument covered in this order shall be executed on or after 15 June 2011 but not later than 31 December 2014 and the SME must have been approved for an incentive under the Green Lane Policy by the Secretariat for Green Lane Policy (of the Ministry of Finance)
This Order is deemed to have come into operation on 15 June 2011,
The Green Lane Policy is intended to incentivise innovative SMEs under the 1-InnoCERT Programme, Bio Nexus and MSC status companies as well as recipients of Malaysian Technology Development Corporation (MTDC) grant. 
For more information on the Green Lane Policy members may visit http://www.1-innocert.my/Home/SolutionPages/GreenLanePolicy.aspx or refer to the Treasury Circular No.7/2011 – Guidelines on granting incentives under Green Lane Policy issued by the Ministry of Finance.