Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter VI · Amendments to the Labuan Business Activity Tax Act 1990
84. Amendment of section 22a
Feedback & supportSection 22a of the principal Act is amended in subsection (1)—
(a)
in paragraph (a), by deleting the word “and” at the end of the paragraph; and
(b)
by inserting after paragraph (a) the following paragraph:
“(aa) the disclosure of information in relation to electronic invoice to the Director General of
Customs and Excise (or to the public officers under his direction and control) or the use of information in relation to electronic invoice by the Director General of Customs and Excise, to such an extent as is necessary or expedient for the exercise of his function; and”.