Malaysia legislation
Section 109
Section 109
(2)
The annual return shall be in accordance with the form prescribed for the purpose or as near thereto as circumstances permit and shall be dated not earlier than fourteen days before the date of lodgement.
(3)
The annual return signed by a director or secretary of the company shall be lodged with the Authority, once in each calendar year, not later than thirty days prior to the anniversary of the date of its incorporation.
(4)
A Labuan company not having a share capital shall lodge with the Authority a return in the prescribed form containing the
122 Laws of Malaysia ACT 441
particulars referred to in subsection (5) and made up in accordance with subsection (3).
(5)
The return of a Labuan company not having a share capital shall contain the following particulars:
(a)
the address of the registered office of the Labuan company;
(b)
where the register of members is kept elsewhere than at that the registered office of the Labuan company, the address of the place where the register is kept;
(c)
particulars of the total amount of indebtedness of the
Labuan company in respect of all charges, whether required to be registered with the Authority or not;
(d)
all such particulars with respect to the persons who on the day to which the return is made up are the directors, managers or secretaries of the Labuan company as are required to be contained in the register of directors, managers and secretaries;
(e)
the name and address of the auditor of the Labuan company;
and
(f)
such other matters relating to the accounts of the Labuan company.
(6)
If a Labuan company fails to comply with this section, the company and every officer of the company who is in default commits an offence under this Act.
Penalty: Ten thousand ringgit. Default penalty.
Labuan Companies 123