Section 6C
Finality of assessment
of Labuan Business Activity Tax Act 1990
ActIn forceProvision 13 of 63
Section 6C
(1)
The assessment made, agreed to or determined, shall be final and conclusive for the purposes of this Act, where—
(a)
no valid notice of appeal against an assessment has been given under section 99 of the Income Tax Act 1967 within the time specified by that section or any extension of time granted;
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(b)
an agreement has been come to with respect to an assessment pursuant to subsection 101(2) of the Income Tax Act 1967;
or
(c)
an assessment has been determined on appeal and there is no right of further appeal.
(2)
Nothing in subsection (1) shall prejudice the exercise of any power conferred on the Director General by section 6.