Section 16
Officers responsible for compliance
of Labuan Business Activity Tax Act 1990
Responsibility for doing all acts and matters required to be done by or on behalf of a Labuan entity for the purposes of this Act shall lie jointly and severally with—
(a)
the manager or other principal officer in Malaysia;
(b)
the resident director as provided in the Labuan Companies
Act 1990;
(c)
the secretary;
(d)
in the case of a trust, the trustee or trustees;
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(e)
any person (however styled) performing the functions of any of the persons mentioned in the foregoing paragraphs;
(f)
in the case of a company under liquidation or receivership, the liquidator or receiver, as the case may be;
(g)
in the case of a partnership, the partner or partners;
(h)
in the case of a Labuan limited partnership established under the Labuan Limited Partnerships and Limited Liability
Partnerships Act 2010 [Act 707] or a Labuan Islamic limited partnership established under Part X of the Labuan Islamic
Financial Services and Securities Act 2010, the general partner or partners;
(i)
in the case of a Labuan limited liability partnership established under the Labuan Limited Partnerships and
Limited Liability Partnerships Act 2010 or a Labuan Islamic limited liability partnership established under Part X of the
Labuan Islamic Financial Services and Securities Act 2010, the designated partner or partners; and
(j)
in the case of a Labuan foundation, its officer or officers.