Section 17A
Power of Director General to issue guidelines
of Labuan Business Activity Tax Act 1990
ActIn forceProvision 32 of 63
Section 17A
(1)
The Director General may, generally in respect of this Act or in respect of any particular provision of this Act, issue guidelines as the Director General deems expedient or necessary to clarify the
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provisions of this Act or to facilitate compliance of the law or any other matter relating to this Act.
(2)
The Director General may revoke, revise or amend the whole or any part of any guidelines issued under this section.