Labuan Business Activity Tax Act 1990 s 11
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.
An offshore company shall— (a) at the time of filing of the statutory declaration and return of its profits for a year of assessment under section 5, make full payment on account of tax to be charged for that year of assessment; or (b) at the time of filing the statutory declaration under section 7 or 8, make full payment of the tax charged for that year of assessment.
Pembayaran cukai
Suatu entiti Labuan hendaklah, semasa memfailkan akuan berkanun dan penyata keuntungannya bagi sesuatu tahun taksiran di bawah seksyen 5, membuat bayaran penuh bagi akaun — (a) cukai yang akan dikenakan bagi tahun taksiran itu; atau (b) cukai yang akan dikenakan bagi tahun taksiran itu selepas pengurangan rebat di bawah seksyen 8A.
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).