Section 28

In the event that any act or procedure is required or permitted to be done or taken under this Act and no means is determined or procedure laid down either in this Act or the regulations made under this Act, an application may be made to the Director General for directions as to the manner in which the act or procedure may be done or taken, and any act or procedure done or taken in accordance with his directions shall be a valid performance of such act or procedure.

*NOTE—see section 28 and 29 of the Labuan Business Activity Tax (Amendment) (No. 2) Act 2024

[Act A1741] which comes into operation on 1 January 2025 which provides the following provision:

Year of assessment 2025