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In forceUpdated to 29 Dec 2023Read it in Bahasa Malaysia

Chapter VI · Amendments to the Labuan Business Activity Tax Act 1990

83. New section 21b

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The principal Act is amended by inserting after section 21a the following section:

“Admissibility of electronic record 21b.  (1)  Notwithstanding any other written law, where in any proceedings under this Act an electronic record of any document is stored or received by or communicated to the

Director General on an electronic medium or by way of electronic transmission, the electronic record or the copy or print-out of that electronic record shall be admissible as evidence of the facts stated or contained therein:

Finance (No. 2)

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Provided that the record or the copy or print-out is—

(a)

certified by the Director General to contain all or any information furnished, stored, communicated or received on an electronic medium or by way of electronic transmission under this section; or

(b)

otherwise authenticated in the manner provided in the Evidence Act 1950 [Act 56] for authentication of documents produced by computer.

(2)

Where the electronic record of any document, or a copy or print-out of that record is admissible under subsection (1), it shall be presumed, until the contrary is proved, that the record or the copy or print-out accurately reproduces the content of that document.

(3)

For the purposes of this Act, “electronic medium”

includes a data, text, an image or any other information stored, received or communicated by means of electronic, magnetic, optical, imaging or any other data processing device.”.

Report

Chapter VII

Amendment to the Entertainments Duty Act 1953

Chapter VIII

Amendment to the Customs Act 1967

Chapter IX

Amendment to the Excise Act 1976

Chapter X

Amendment to the Goods Vehicle Levy Act 1983

Chapter XI

Amendment to the Windfall Profit Levy Act 1998

Chapter XII

Chapter XIII

Amendments to the Sales Tax Act 2018

Chapter XIV

Amendments to the Service Tax Act 2018

Chapter XV

Amendment to the Departure Levy Act 2019