s 15
An offshore company shall be the person assessable and Person chargeable to tax imposed by this Act. chargeable.
Labuan Business Activity Tax Act 1990 Part V — Responsibility for compliance
s 16
Responsibility for doing all acts and matters required to Officers be done by or on behalf of an offshore company for the responsible purposes of this Act shall lie jointly and severally withcompliance. (a) the manager or other principal officer in Malaysia; (b) the resident director as provided in the Offshore Companies Act 1990; (c) the secretary; (d) in the case of a trust, the trustee or trustees; (e) any person (however styled) performing the functions of any of the persons mentioned in the foregoing paragraphs; and (f) in the case of a company under liquidation or receivership, the liquidator or receiver, as the case may be.
Back to Labuan Business Activity Tax Act 1990 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
What to look at next
Labuan Business Activity Tax Act 1990, full textChapter navigation and full text, so you can read this section in contextMalaysia legislationMalaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearMalaysia: what this database coversWhich datasets are here, which official source they come from, and how current they areMalaysia overview