Malaysia legislation
Section 2
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.”.
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