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 s 15
Labuan Business Activity Tax Act 1990 s 15
Text recovered by OCR from a scanned copy β section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
Malay text (authoritative)
Orang yang boleh dikenakan cukai
Suatu entiti Labuan adalah orang yang boleh ditaksirkan dan boleh dikenakan cukai yang dikenakan di bawah Akta ini.
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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