Labuan Business Activity Tax Act 1990 s 12

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 12

Where there is a difference between the amount paid under paragraph (a) of section 11 and the amount assessed by the Director-General under section 6, the offshore company shall pay the difference or the Director-General shall refund the excess, as the case may be.

Malay text (authoritative)

Pembayaran perbezaan dan pembayaran balik

Jika terdapat perbezaan di antara amaun yang telah dibayar di bawah seksyen 11 dan amaun yang ditaksirkan oleh Ketua Pengarah di bawah seksyen 6, entiti Labuan hendaklah membayar perbezaan itu atau Ketua Pengarah hendaklah membayar balik lebihan itu, mengikut mana-mana yang berkenaan.

Read this section in the full act → · Open Part IV →

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).

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