Labuan Business Activity Tax Act 1990 s 13
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.
(1) Where an offshore company fails to comply with section 11 or 12, the Director-General shall issue a notice of demand to be served personally or by post on the oftshore company. (2) The Director-General shall, in issuing the notice of demand, increase the tax or balance of tax unpaid by ten per cent and such amount shall be recoverable as tax due. (3) The tax payable under the notice of demand shall be paid upon service of the notice of demand.
Notis permintaan
(1) Jika suatu entiti Labuan gagal mematuhi seksyen 11 atau 12, Ketua Pengarah hendaklah mengeluarkan suatu notis permintaan yang akan disampaikan kediri atau melalui pos kepada syarikat entiti Labuan itu. (2) Ketua Pengarah hendaklah, dalam mengeluarkan notis permintaan itu, menambahkan cukai atau baki cukai yang belum dibayar itu sebanyak sepuluh peratus dan amaun sedemikian boleh didapatkan sebagai cukai yang genap masanya dibayar. (3) Cukai yang kena dibayar di bawah notis permintaan hendaklah dibayar apabila notis permintaan disampaikan.
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).