Labuan Business Activity Tax Act 1990 s 22
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 22
(1) The Director-General may by notice in writing require any person to furnish such information or particulars as may be required by him for the purposes of this Act.
(2) Where any person, without reasonable excuse, fails to comply with the notice mentioned in subsection (1), he shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding three thousand ringgit. Ofiences and 23. Any person who without reasonable excuse— penally:
(a) fails to file a statutory declaration and retum of profits under section 5; or
(b) fails to file a statutory declaration under section 7,8 or 10,
[Pt. VI, S. 23-25] shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding two years or to both.
Malay text (authoritative)
Kuasa untuk meminta maklumat
(1) Bagi maksud Akta ini, Ketua Pengarah boleh melalui notis bertulis menghendaki mana-mana orang memberi apa-apa maklumat atau butir sebagaimana yang dikehendaki olehnya atau untuk pematuhan bagi apa-apa perkiraan percukaian dua kali, perkiraan pertukaran maklumat percukaian atau perkiraan bantuan pentadbiran bersama yang disebut dalam subseksyen 22A(2) yang dibuat oleh Kerajaan Malaysia.
(2) Jika mana-mana orang, tanpa alasan yang munasabah, gagal mematuhi notis yang disebut dalam subseksyen (1), dia melakukan suatu kesalahan dan, apabila disabitkan, boleh didenda tidak melebihi satu juta ringgit.
Read this section in the full act →
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).
