Malaysia legislation

Section 12

of LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) ACT 2020

Section 12

Section 23 of the principal Act is amended—

(a)

by deleting the words “without reasonable excuse”;

(b)

by deleting the word “or” at the end of paragraph (a);

(c)

by substituting for the comma at the end of paragraph (b)

the words “; or”; and

(d)

by inserting after paragraph (b) the following paragraph:

“(c) fails to comply with a notice given under sections 22b, 22c or subsection 22d(5),”.

18

Substitution of section 24

Section 12 — AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2020