Labuan Business Activity Tax Act 1990 s 10
Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
s 10
An offshore company carrying on an offshore business Statutory activity which is an offshore non-trading activity shall, of offshore within a period of three months (or any extended period as non-trading may be allowed by the Director-General) from the activity. commencement of a year of assessment, file a statutory declaration in the prescribed form with the Director- General. <AA 815 10 A._-
[Pt. IV, S. 11-14] Payment of •tax. Payment of difference and Notice of demand. Recovery by Act 359.
Malay text (authoritative)
Akuan berkanun mengenai aktiviti bukan perdagangan Labuan
Suatu entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan yang adalah aktiviti bukan perdagangan Labuan hendaklah, dalam tempoh tiga bulan (atau apa-apa tempoh lanjutan yang dibenarkan oleh Ketua Pengarah) dari permulaan suatu tahun taksiran, memfailkan dengan Ketua Pengarah suatu akuan berkanun dalam borang yang ditetapkan.
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Find Act 445 on lom.agc.gov.my ↗
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).