Section 1
(2)
Section 2 is deemed to have come into operation on 1 January 2024.
Amendment of section 22da
/akn/my/act/amendment_act/2024/A1707
LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) ACT 2024
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Amendment Act
- Status
- In force
- Enacted
- 2024
- Sections
- 2
- Languages
- MS · EN
Quick answer
About this amendment act
LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) ACT 2024 is Malaysia Amendment Act, cited as Amendment Act A1707 2024, currently marked in force and first recorded in 2024.
Opening note
Preamble
- An Act to amend the Labuan Business Activity Tax Act 1990. [ ] ENACTED by the Parliament of Malaysia as follows: Short title and commencement
Section 2
The Labuan Business Activity Tax Act 1990 [Act 445]
is amended in section 22da by substituting for subsection (6)
the following subsection:
“(6) Subject to the conditions as may be determined by the Director General, where for any year of assessment a person—
(a)
acquires any goods sold or enjoys any services performed; or
LABUAN BUSINESS ACTIVITY TAX
(AMENDMENT) ACT 2024
4
(b)
provides electronic commerce platform in respect of any goods sold or services performed by any other person, that person shall for that year of assessment issue a self-billed invoice in accordance with the conditions as may be imposed by the Director General and the invoice shall be treated as an electronic invoice.”.
',&(7$.2/(+
3(5&(7$.$11$6,21$/0$/$<6,$%(5+$'
.8$/$/80385
ZZZSULQWQDVLRQDOFRPP\
HPDLO
FVHUYLFH#SULQWQDVLRQDOFRPP\
7HO
%$*,3,+$.'$1'(1*$13(5,17$+.(5$-$$10$/$<6,$
WJW24/04XX 20-05-2024
Common questions
- What is AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024?
- LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) ACT 2024 is Malaysia Amendment Act, cited as Amendment Act A1707 2024, currently marked in force and first recorded in 2024.
- Is AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 still in force?
- Yes — AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 is currently in force.
- When did AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 take effect?
- AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 was first recorded in 2024.
- How many sections does AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 have?
- AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 contains 2 sections.
- Where can I read the official version of AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024?
- The official text of AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024 is published at lom.agc.gov.my.