Labuan Business Activity Tax Act 1990 s 5
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 carrying on an offshore business activity which is an offshore trading activity shall, within a period of three months (or any extended period as may be allowed by the Director-General) from the commencement of a year of assessment, file a statutory declaration and a return of its profits for that year of assessment in the prescribed forms to the Director-General.
Pemfailan akuan berkanun dan penyata keuntungan
Suatu entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan yang adalah aktiviti perdagangan Labuan hendaklah, dalam tempoh tiga bulan (atau apa-apa tempoh lanjutan yang dibenarkan oleh Ketua Pengarah) dari permulaan suatu tahun taksiran, memfailkan dengan Ketua Pengarah suatu akuan berkanun dan penyata keuntungan entiti Labuan itu bagi tahun taksiran itu dalam borang yang ditetapkan.
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).