/akn/my/act/pua/2018/392
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PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 392 2018, currently marked in force and first recorded in 2018.
Opening note
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai
Aktiviti
Perniagaan
Labuan
(Kehendak bagi
Aktiviti
Perniagaan Labuan) 2018.
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2019.
Kehendak bagi aktiviti perniagaan Labuan
Suatu entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan hendaklah mempunyai bilangan pekerja sepenuh masa dan perbelanjaan operasi tahunan sebagaimana yang dinyatakan dalam Jadual.
JADUAL
(1)
(2)
Entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan
(3)
Bilangan minimum pekerja sepenuh masa di
Labuan
(4)
Amaun minimum perbelanjaan operasi tahunan di
Labuan
1.
Penanggung insurans
Labuan, penanggung insurans semula
Labuan, pengendali takaful Labuan atau pengendali takaful semula
Labuan
4
150,000
3
(1)
(2)
Entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan
(3)
Bilangan minimum pekerja sepenuh masa di
Labuan
(4)
Amaun minimum perbelanjaan operasi tahunan di
Labuan
2.
Pengurus penajaan jamin Labuan atau pengurus takaful penajaan jamin Labuan
4
100,000
3.
Pengurus insurans Labuan atau pengurus takaful Labuan
4
100,000
4.
Broker insurans
Labuan atau broker takaful Labuan
4
100,000
5.
Penanggung insurans kaptif
Labuan atau penanggung takaful kaptif Labuan
4
100,000
6.
Syarikat Komoditi Antarabangsa
Labuan
3
3,000,000
7.
Bank Labuan, bank pelaburan
Labuan, bank Islam Labuan atau bank pelaburan Islam Labuan
3
180,000
8.
Syarikat amanah Labuan
3
120,000
9.
Syarikat pajakan
Labuan atau syarikat pajakan Islam Labuan
2
100,000
10.
Syarikat tampang kredit Labuan atau syarikat tampang kredit Islam
Labuan
2
100,000
4
(1)
(2)
Entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan
(3)
Bilangan minimum pekerja sepenuh masa di
Labuan
(4)
Amaun minimum perbelanjaan operasi tahunan di
Labuan
11.
Syarikat pembangunan kewangan
Labuan atau syarikat pembangunan kewangan
Islam
Labuan
2
100,000
12.
Syarikat pembangunan kredit
Labuan atau syarikat pembangunan kredit Islam Labuan
2
100,000
13.
Syarikat pemfaktoran Labuan atau syarikat pemfaktoran
Islam
Labuan
2
100,000
14.
Broker wang Labuan atau broker wang Islam Labuan
2
100,000
15.
Pengurus kumpulan wang
2
100,000
16.
Pemegang lesen sekuriti Labuan atau pemegang lesen sekuriti Islam
Labuan
2
100,000
17.
Pentadbir kumpulan wang Labuan
2
100,000
18.
Syarikat pengurusan Labuan
2
100,000
19.
Bursa
Kewangan
Antarabangsa
Labuan
2
120,000
5
(1)
(2)
Entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan
(3)
Bilangan minimum pekerja sepenuh masa di
Labuan
(4)
Amaun minimum perbelanjaan operasi tahunan di
Labuan
20.
Organisasi swaatur atau organisasi swaatur Islam
2
120,000
21.
Syarikat induk
2
50,000
Dibuat 31 Disember 2018
[Perb(C)0.217(SJ.18)JLD.7(SK.2); PN(PU2)491/IV]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
6
LABUAN BUSINESS ACTIVITY TAX ACT 1990
LABUAN BUSINESS ACTIVITY TAX
(REQUIREMENTS FOR LABUAN BUSINESS ACTIVITY) REGULATIONS 2018
IN exercise of the powers conferred by paragraph 21(1)(a) read together with paragraph 2B(1)(b) of the Labuan Business Activity Tax Act 1990 [Act 445], the Minister makes the following regulations:
Citation and commencement 1.
(1)
These regulations may be cited as the Labuan Business Activity Tax
(Requirements for Labuan Business Activity) Regulations 2018.
(2)
These Regulations come into operation on 1 January 2019.
Requirements for Labuan business activity
2. (1)
A Labuan entity carrying on a Labuan business activity shall have the number of full time employees and an amount of annual operating expenditure as specified in the Schedule.
(1)
(2)
Labuan entity carrying on a Labuan business activity
(3)
Minimum number of full time employees in Labuan
(4)
Minimum amount of annual operating expenditure in
Labuan
1.
Labuan insurer, Labuan reinsurer,
Labuan takaful operator or Labuan retakaful operator
4
150,000
2.
Labuan underwriting manager or
Labuan underwriting takaful manager
4
100,000
7
(1)
(2)
Labuan entity carrying on a Labuan business activity
(3)
Minimum number of full time employees in Labuan
(4)
Minimum amount of annual operating expenditure in
Labuan
3.
Labuan insurance manager or Labuan takaful manager
4
100,000
4.
Labuan insurance broker or Labuan takaful broker
4
100,000
5.
Labuan captive insurer or Labuan captive takaful
4
100,000
6.
Labuan
International
Commodity
Trading Company
3
3,000,000
7.
Labuan bank, Labuan investment bank, Labuan Islamic bank or Labuan
Islamic investment bank
3
180,000
8.
Labuan trust company
3
120,000
9.
Labuan leasing company or Labuan
Islamic leasing company
2
100,000
10.
Labuan credit token company or
Labuan Islamic credit token company
2
100,000
11.
Labuan development finance company or Labuan Islamic development finance company
2
100,000
8
(1)
(2)
Labuan entity carrying on a Labuan business activity
(3)
Minimum number of full time employees in Labuan
(4)
Minimum amount of annual operating expenditure in
Labuan
12.
Labuan building credit company or
Labuan
Islamic building credit company
2
100,000
13.
Labuan factoring company or Labuan
Islamic factoring company
2
100,000
14.
Labuan money broker or Labuan
Islamic money broker
2
100,000
15.
Labuan fund manager
2
100,000
16.
Labuan securities licensee or Labuan
Islamic securities licensee
2
100,000
17.
Labuan fund administrator
2
100,000
18.
Labuan company management
2
100,000
19.
Labuan
International
Financial
Exchange
2
120,000
20.
Self-regulatory organisation or Islamic self-regulation organisation
2
120,000
21.
Holding Company
2
50,000
9
Made 31 December 2018
[Perb(C)0.217(SJ.18)JLD.7(SK.2); PN(PU2)491/IV]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of the Minister of Finance