Malaysia legislation

Section 22

of LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) (NO. 2) ACT 2024

Section 22

Section 24 of the principal Act is amended—

(a)

in subsection (1), by substituting for the words

“section 22 or 23” the words “section 22, 22ea, 23 or 23a”;

and

(b)

by inserting after subsection (4) the following subsection:

“(5)  The Director General may abate or remit any penalty imposed under this Act except a penalty imposed on conviction.”.

Deletion of section 25