Section 27C
Authentication of notices, certificates and other documents
of Labuan Business Activity Tax Act 1990
Subject to subsection (2), every notice, certificate or other document issued, served or given for the purposes of this Act by the
Director General or an authorized officer shall be sufficiently authenticated if the name and office of the Director General is printed, stamped or otherwise written thereon.
(2)
Where this Act provides for a notice, certificate or other document to be under the hand of any officer, the notice, certificate or document shall be signed in manuscript by that officer.
(3)
A notice, certificate or other document issued, made, served or given for the purposes of this Act and purporting to be signed in manuscript by the Director General or an authorized officer shall be presumed, until the contrary is proved, to have been so signed.