Section 22B
Power to call for specific returns and production of books
of Labuan Business Activity Tax Act 1990
For the purpose of obtaining full information for ascertaining whether or not a person is chargeable to tax or for determining his liability, the Director General may by notice in writing require that or any other person—
(a)
to complete and deliver to the Director General within a time specified in the notice, not being less than thirty days from the date of service of the notice, any return specified in the notice;
(b)
to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General deems necessary;
(c)
to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b); or
(d)
to provide in writing such information or particulars which the Director General deems necessary.
Labuan Business Activity Tax 39