Section 22C
Power to call for statement of bank accounts, etc.
of Labuan Business Activity Tax Act 1990
The Director General may by notice in writing require any person to furnish within a time specified in the notice, not being less than thirty days from the date of service of the notice, a statement containing particulars of—
(a)
all banking accounts, being accounts which are in existence or have been in existence at any time during a period to be specified in the notice,—
(i)
in his own name or in the name of a wife or dependent child of his or jointly in any such names;
(ii)
in which he is or has been interested jointly or solely;
or
(iii)
on which he has or has had power to operate jointly or solely;
(b)
all savings and loan accounts, deposits, building society accounts and co-operative society accounts in regard to which he has or has had any interest or power to operate jointly or severally during that period;
(c)
all assets which he and any wife or dependent child of his possess or have possessed during that period;
(d)
all sources of his and the gross income from those sources;
and
(e)
all facts bearing upon his present or past chargeability to tax.