Malaysia legislation

Section 23C

of *LABUAN BUSINESS ACTIVITY TAX ACT 1990

Section 23C

Any penalty imposed on any person under subsection 23A(4),

23A(5) or 23B(2) shall be collected as if it were part of the tax payable by that person, but shall not be treated as tax so payable for the purposes of any provision of this Act other than sections 11, 13B and 14.

Read in full context — *LABUAN BUSINESS ACTIVITY TAX ACT 1990 →