Peraturan-Peraturan Cukai Aktiviti Perniagaan Labuan (Kehendak bagi Aktiviti Perniagaan Labuan) 2018

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