Malaysia Deposit Insurance Corporation (Rates for First Levy and Annual Levy in respect of Insurer Members) Order 2023

WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT GAZETTE

20 Julai 2023 / 20 July 2023
P.U. (A) 222

PERINTAH PERBADANAN INSURANS DEPOSIT MALAYSIA (KADAR BAGI LEVI PERTAMA DAN LEVI TAHUNAN BERKENAAN DENGAN ANGGOTA PENANGGUNG INSURANS) 2023

MALAYSIA DEPOSIT INSURANCE CORPORATION (RATES FOR FIRST LEVY AND ANNUAL LEVY IN RESPECT OF INSURER MEMBERS) ORDER 2023

DISIARKAN OLEH / PUBLISHED BY
JABATAN PEGUAM NEGARA / ATTORNEY GENERAL’S CHAMBERS

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AKTA PERBADANAN INSURANS DEPOSIT MALAYSIA 2011

PERINTAH PERBADANAN INSURANS DEPOSIT MALAYSIA (KADAR BAGI LEVI PERTAMA DAN LEVI TAHUNAN BERKENAAN DENGAN ANGGOTA PENANGGUNG INSURANS) 2023

PADA menjalankan kuasa yang diberikan oleh seksyen 71 dan 72 dan subperenggan 73A(1)(b)(i) dan 73A(2)(b)(i) Akta Perbadanan Insurans Deposit Malaysia 2011 [Akta 720], Menteri, atas syor Perbadanan, membuat perintah yang berikut:

**Nama dan permulaan kuat kuasa**

1. (1) Perintah ini bolehlah dinamakan Perintah Perbadanan Insurans Deposit Malaysia (Kadar bagi Levi Pertama dan Levi Tahunan berkenaan dengan Anggota Penanggung Insurans) 2023.

(2) Perintah ini mula berkuat kuasa pada 21 Julai 2023.

**Tafsiran**

2. Dalam Perintah ini, “anggota penanggung insurans” termasuklah anggota penerima pindahan sebagaimana yang disebut di bawah subseksyen 73A(1) dan (2) Akta.

**Kadar levi pertama dan levi tahunan bagi perniagaan takaful keluarga atau insurans hayat**

3. (1) Kadar levi pertama dan levi tahunan yang kena dibayar oleh suatu anggota penanggung insurans yang menjalankan perniagaan takaful keluarga atau insurans hayat bagi suatu tahun taksiran hendaklah berdasarkan kadar levi mengikut kategori levi bagi anggota penanggung insurans itu sebagaimana yang dinyatakan dalam Jadual Pertama.

(2) Bagi maksud subperenggan (1), kategori levi bagi suatu anggota penanggung insurans yang menjalankan perniagaan takaful keluarga atau insurans hayat hendaklah sebagaimana yang dikelaskan bagi suatu tahun taksiran mengikut Peraturan-Peraturan Perbadanan Insurans Deposit Malaysia (Sistem Levi Berbeza berkenaan dengan Anggota Penanggung Insurans) 2023 [P.U. (A) 221/2023].

**Kadar levi pertama dan levi tahunan bagi perniagaan takaful am**

4. (1) Kadar levi pertama dan levi tahunan yang kena dibayar oleh suatu anggota penanggung insurans yang menjalankan perniagaan takaful am bagi suatu tahun taksiran hendaklah berdasarkan kadar levi mengikut kategori levi bagi anggota penanggung insurans itu sebagaimana yang dinyatakan dalam Jadual Kedua.

(2) Bagi maksud subperenggan (1), kategori levi bagi suatu anggota penanggung insurans yang menjalankan perniagaan takaful am hendaklah sebagaimana yang dikelaskan bagi suatu tahun taksiran mengikut Peraturan-Peraturan Perbadanan Insurans Deposit Malaysia (Sistem Levi Berbeza berkenaan dengan Anggota Penanggung Insurans) 2023.

**Kadar levi pertama dan levi tahunan bagi perniagaan insurans am**

5. (1) Kadar levi pertama dan levi tahunan yang kena dibayar oleh suatu anggota penanggung insurans yang menjalankan perniagaan insurans am bagi suatu tahun taksiran hendaklah berdasarkan kadar levi mengikut kategori levi bagi anggota penanggung insurans itu sebagaimana yang dinyatakan dalam Jadual Ketiga.

(2) Bagi maksud subperenggan (1), kategori levi bagi suatu anggota penanggung insurans yang menjalankan perniagaan insurans am hendaklah sebagaimana yang dikelaskan bagi suatu tahun taksiran mengikut Peraturan-Peraturan Perbadanan Insurans Deposit Malaysia (Sistem Levi Berbeza berkenaan dengan Anggota Penanggung Insurans) 2023.

**Amaun minimum levi tahunan**

6. Walau apa pun perenggan 3, 4 dan 5, levi tahunan termasuk levi tahunan tambahan di bawah perenggan 73A(2)(a) Akta, jika berkenaan, yang kena dibayar oleh suatu anggota penanggung insurans bagi suatu tahun taksiran hendaklah tidak kurang daripada amaun minimum levi tahunan sebagaimana yang dinyatakan dalam Jadual Keempat.

**Pembatalan**

7. Perintah Perbadanan Insurans Deposit Malaysia (Premium Pertama dan Premium Tahunan berkenaan dengan Anggota Penanggung Insurans) 2016 [P.U. (A) 49/2016] dibatalkan.

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MALAYSIA DEPOSIT INSURANCE CORPORATION ACT 2011

MALAYSIA DEPOSIT INSURANCE CORPORATION (RATES FOR FIRST LEVY AND ANNUAL LEVY IN RESPECT OF INSURER MEMBERS) ORDER 2023

IN exercise of the powers conferred by sections 71 and 72 and subparagraphs 73A(1)(b)(i) and 73A(2)(b)(i) of the Malaysia Deposit Insurance Corporation Act 2011 [Act 720], the Minister, on the recommendation of the Corporation, makes the following order:

**Citation and commencement**

1. (1) This order may be cited as the Malaysia Deposit Insurance Corporation (Rates for First Levy and Annual Levy in respect of Insurer Members) Order 2023.

(2) This Order comes into operation on 21 July 2023.

**Interpretation**

2. In this Order, “insurer member” includes transferee member as defined in subsections 73A(1) and (2) of the Act.

**Rate of first levy and annual levy for business of family takaful or life insurance**

3. (1) The rate for the first levy and annual levy payable by an insurer member carrying on business of family takaful or life insurance for an assessment year shall be based on the levy rates in accordance with the levy category for the insurer member as specified in the First Schedule.

(2) For the purposes of subparagraph (1), the levy category for an insurer member carrying on business of family takaful or life insurance shall be as classified for an assessment year in accordance with the Malaysia Deposit Insurance Corporation (Differential Levy Systems in respect of Insurer Members) Regulations 2023 [P.U. (A) 221/2023].

**Rate of first levy and annual levy for business of general takaful**

4. (1) The rate for the first levy and annual levy payable by an insurer member carrying on business of general takaful for an assessment year shall be based on the levy rates in accordance with the levy category for the insurer member as specified in the Second Schedule.

(2) For the purposes of subparagraph (1), the levy category for an insurer member carrying on business of general takaful shall be as classified for an assessment year in accordance with the Malaysia Deposit Insurance Corporation (Differential Levy Systems in respect of Insurer Members) Regulations 2023.

**Rate of first levy and annual levy for business of general insurance**

5. (1) The rate for the first levy and annual levy payable by an insurer member carrying on business of general insurance for an assessment year shall be based on the levy rates in accordance with the levy category for the insurer member as specified in the Third Schedule.

(2) For the purposes of subparagraph (1), the levy category for an insurer member carrying on business of general insurance shall be as classified for an assessment year in accordance with the Malaysia Deposit Insurance Corporation (Differential Levy Systems in respect of Insurer Members) Regulations 2023.

**Minimum amount of annual levy**

6. Notwithstanding anything in paragraphs 3, 4 and 5, the annual levy including the additional annual levy under paragraph 73A(2)(a) of the Act, where applicable, payable by an insurer member for an assessment year shall not be lower than the minimum amount of annual levy as specified in the Fourth Schedule.

**Revocation**

7. The Malaysia Deposit Insurance Corporation (First Premium and Annual Premium in respect of Insurer Members) Order 2016 [P.U. (A) 49/2016] is revoked.

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### JADUAL PERTAMA / FIRST SCHEDULE
[Perenggan 3 / Paragraph 3]

| Bil. / No. | (1) Kategori levi / Levy category | (2) Kadar levi / Levy rate |
| :--- | :--- | :--- |
| 1. | 1 | 0.025% |
| 2. | 2 | 0.05% |
| 3. | 3 | 0.1% |
| 4. | 4 | 0.2% |

### JADUAL KEDUA / SECOND SCHEDULE
[Perenggan 4 / Paragraph 4]

| Bil. / No. | (1) Kategori levi / Levy category | (2) Kadar levi / Levy rate |
| :--- | :--- | :--- |
| 1. | 1 | 0.1% |
| 2. | 2 | 0.2% |
| 3. | 3 | 0.4% |
| 4. | 4 | 0.8% |

### JADUAL KETIGA / THIRD SCHEDULE
[Perenggan 5 / Paragraph 5]

| Bil. / No. | (1) Kategori levi / Levy category | (2) Kadar levi / Levy rate |
| :--- | :--- | :--- |
| 1. | 1 | 0.025% |
| 2. | 2 | 0.05% |
| 3. | 3 | 0.1% |
| 4. | 4 | 0.2% |

### JADUAL KEEMPAT / FOURTH SCHEDULE
[Perenggan 6 / Paragraph 6]

1. Bagi anggota penanggung insurans yang menjalankan perniagaan takaful keluarga, perniagaan takaful am atau perniagaan insurans hayat, amaun minimum levi tahunan adalah seperti yang berikut: / For insurer members carrying on business of family takaful, business of general takaful or business of life insurance, the minimum amount of annual levy shall be as follows:

| Bil. / No. | (1) Kategori levi / Levy category | (2) Amaun minimum levi tahunan / Minimum annual levy amount |
| :--- | :--- | :--- |
| 1. | 1 | RM75,000 |
| 2. | 2 | RM150,000 |
| 3. | 3 | RM300,000 |
| 4. | 4 | RM600,000 |

2. Bagi anggota penanggung insurans yang menjalankan perniagaan insurans am, amaun minimum levi tahunan adalah RM25,000. / For insurer members carrying on business of general insurance, the minimum amount of annual levy is RM25,000.

Dibuat 19 Julai 2023 / Made 19 July 2023
[PIDM/PN/6/2023; PN(PU2)689/JLD.8]

ANWAR BIN IBRAHIM
Menteri Kewangan / Minister of Finance