PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) 2021

Suatu entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan hendaklah mempunyai bilangan pekerja sepenuh masa dan perbelanjaan operasi tahunan—

Jadual Pertama; dan

(b)

bagi aktiviti bukan perdagangan Labuan, sebagaimana yang dinyatakan dalam Jadual Kedua, dalam tempoh asas bagi suatu tahun taksiran.

3

Kawalan dan pengurusan di Labuan 3.

Bagi maksud butiran 2 Jadual Kedua, suatu entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan hendaklah mematuhi syarat-syarat berhubung dengan kawalan dan pengurusan di Labuan seperti yang berikut:

(a)

mesyuarat lembaga pengarah diadakan di Labuan sekurang-kurangnya satu kali setahun;

(b)

pejabat berdaftar entiti Labuan hendaklah terletak di Labuan;

(c)

setiausaha entiti Labuan yang dilantik di bawah Akta Syarikat

Labuan 1990 [Akta 441] hendaklah bermastautin di Labuan; dan

(d)

rekod akaun dan perniagaan termasuk minit mesyuarat lembaga pengarah entiti Labuan hendaklah disimpan di Labuan.

Peruntukan berkenaan dengan syarikat 4.

Bagi maksud syarikat yang dinyatakan dalam Jadual Pertama dan Jadual Kedua—

(a)

suatu syarikat adalah disifatkan berkaitan dengan syarikat yang lain mengikut seksyen 4 Akta Syarikat Labuan 1990; dan

(b)

jika—

(i)

dua atau lebih syarikat adalah berkaitan dalam erti seksyen 4

Akta Syarikat Labuan 1990;

(ii)

suatu syarikat adalah berkaitan sedemikian dengan suatu syarikat lain yang juga berkaitan sedemikian dengan suatu syarikat ketiga;

(iii)

orang yang sama memegang lebih daripada lima puluh peratus saham masing-masing dalam dua atau lebih syarikat; atau 4

(iv)

setiap dua atau lebih syarikat adalah berkaitan sedemikian kepada sekurang-kurangnya satu daripada dua atau lebih syarikat yang padanya subperenggan (iii) terpakai, semua syarikat ini adalah disifatkan dalam kumpulan yang sama.

Pembatalan 5.

Peraturan-Peraturan Cukai Aktiviti Perniagaan Labuan (Kehendak bagi Aktiviti

Perniagaan Labuan) 2018 [P.U. (A) 392/2018] dibatalkan.

JADUAL PERTAMA

[Peraturan 2 dan 4]

(1)

(2)

Entiti Labuan yang menjalankan suatu aktiviti perdagangan 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

3

200,000

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

2

100,000

5

(1)

(2)

Entiti Labuan yang menjalankan suatu aktiviti perdagangan Labuan

(3)

Bilangan minimum pekerja sepenuh masa di Labuan

(4)

Amaun minimum perbelanjaan operasi tahunan di Labuan

5.

Penanggung insurans kaptif Labuan atau penanggung takaful kaptif

Labuan—

(a)

Penanggung insurans kaptif pihak pertama Labuan atau penanggung takaful kaptif pihak pertama Labuan; atau 2 100,000

(b)

Penanggung insurans kaptif pihak ketiga

Labuan atau penanggung takaful kaptif pihak ketiga Labuan

3 100,000

6.

Bank Labuan, bank pelaburan Labuan, bank Islam Labuan atau bank pelaburan

Islam Labuan

3

200,000

7.

Syarikat amanah Labuan

3

120,000

8.

Syarikat pajakan Labuan atau syarikat pajakan

Islam

Labuan yang mempunyai—

(a)

tidak lebih daripada 10 syarikat pajakan Labuan atau syarikat pajakan Islam Labuan berkaitan;

2 bagi setiap kumpulan syarikat 100,000 bagi setiap syarikat pajakan Labuan atau syarikat pajakan Islam

Labuan

6

(1)

(2)

Entiti Labuan yang menjalankan suatu aktiviti perdagangan Labuan

(3)

Bilangan minimum pekerja sepenuh masa di Labuan

(4)

Amaun minimum perbelanjaan operasi tahunan di Labuan

(b)

11 hingga 20 syarikat pajakan

Labuan atau syarikat pajakan

Islam Labuan berkaitan;

3 bagi setiap kumpulan syarikat 100,000 bagi setiap syarikat pajakan Labuan atau syarikat pajakan Islam

Labuan

(c)

21 hingga 30 syarikat pajakan

Labuan atau syarikat pajakan

Islam Labuan berkaitan; atau 4 bagi setiap kumpulan syarikat 100,000 bagi setiap syarikat pajakan Labuan atau syarikat pajakan Islam

Labuan

(d)

lebih daripada 30

syarikat pajakan Labuan atau syarikat pajakan Islam Labuan berkaitan

Tambahan 1

pekerja bagi setiap kumpulan syarikat untuk setiap peningkatan 10

syarikat pajakan

Labuan atau syarikat pajakan

Islam Labuan berkaitan

100,000 bagi setiap syarikat pajakan Labuan atau syarikat pajakan Islam

Labuan

9.

Syarikat tampang kredit Labuan atau syarikat tampang kredit Islam Labuan

2

100,000

10.

Syarikat pembangunan kewangan

Labuan atau syarikat pembangunan kewangan Islam Labuan

2

100,000

11.

Syarikat pembangunan kredit Labuan atau syarikat pembangunan kredit

Islam Labuan

2

100,000

7

(1)

(2)

Entiti Labuan yang menjalankan suatu aktiviti perdagangan Labuan

(3)

Bilangan minimum pekerja sepenuh masa di Labuan

(4)

Amaun minimum perbelanjaan operasi tahunan di Labuan

12.

Syarikat pemfaktoran Labuan atau syarikat pemfaktoran Islam Labuan

2

100,000

13.

Broker wang Labuan atau broker wang

Islam Labuan

2

100,000

14.

Pengurus kumpulan wang

2

100,000

15.

Pemegang lesen sekuriti Labuan atau pemegang lesen sekuriti Islam Labuan

2

100,000

16.

Pentadbir kumpulan wang Labuan

2

100,000

17.

Syarikat pengurusan Labuan

2

100,000

18.

Bursa Kewangan Antarabangsa Labuan

2

120,000

19.

Organisasi swaatur atau organisasi swaatur Islam

2

120,000

20.

Entiti

Labuan yang menjalankan mana-mana satu atau lebih daripada aktiviti perniagaan berikut:

(a)

perkhidmatan pentadbiran;

(b)

perkhidmatan perakaunan;

(c)

perkhidmatan perundangan;

2

50,000

8

(1)

(2)

Entiti Labuan yang menjalankan suatu aktiviti perdagangan Labuan

(3)

Bilangan minimum pekerja sepenuh masa di Labuan

(4)

Amaun minimum perbelanjaan operasi tahunan di Labuan

(d)

perkhidmatan pemprosesan bilik belakang;

(e)

perkhidmatan pembayaran gaji;

(f)

perkhidmatan pengurusan bakat;

(g)

perkhidmatan agensi;

(h)

perkhidmatan berkaitan ketaksolvenan;

(i)

perkhidmatan pengurusan selain syarikat pengurusan

Labuan di bawah butiran 17

9

JADUAL KEDUA

[Peraturan 2 dan 4]

(1)

(2)

Entiti Labuan yang menjalankan suatu aktiviti bukan perdagangan

Labuan

(3)

Bilangan minimum pekerja sepenuh masa di Labuan

(4)

Amaun minimum perbelanjaan operasi tahunan di Labuan

1.

Entiti Labuan yang menjalankan aktiviti pemegangan pelaburan selain aktiviti pemegangan ekuiti tulen

1

20,000

2.

Entiti Labuan yang menjalankan aktiviti pemegangan ekuiti tulen

Dikecualikan di bawah Perintah

Cukai Aktiviti

Perniagaan Labuan

(Pengecualian)

2020

[P.U. (A) 177/2020]

20,000

Dibuat 19 November 2021

MOF.TAX(S)700-2/1/76; PN(PU2)491/IV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

10

LABUAN BUSINESS ACTIVITY TAX ACT 1990

LABUAN BUSINESS ACTIVITY TAX

(REQUIREMENTS FOR LABUAN BUSINESS ACTIVITY) REGULATIONS 2021

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 2021.

(2)

Except for regulation 3, these Regulations are deemed to have come into operation on 1 January 2019.

(3)

Regulation 3 is deemed to have come into operation on 1 January 2021.

Requirements for Labuan business activity 2.

A Labuan entity carrying on a Labuan business activity shall have the number of full time employees and the amount of annual operating expenditure—

(a)

in relation to a Labuan trading activity, as specified in the First Schedule;

and

(b)

in relation to a Labuan non-trading activity, as specified in the

Second Schedule, in the basis period for a year of assessment.

Control and management in Labuan 3.

For the purpose of item 2 of Second Schedule, a Labuan entity carrying on a Labuan business activity shall comply with the conditions in relation to control and management in Labuan as follows:

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(a)

meeting of the board of directors is convened in Labuan at least once a year;

(b)

the registered office of the Labuan entity shall be situated in Labuan;

(c)

the secretary of the Labuan entity appointed under the Labuan

Companies Act 1990 [Act 441] shall be resident in Labuan; and

(d)

the accounting and business records including the minutes of meeting of the Labuan entity’s board of directors shall be kept in Labuan.

Provisions relating to the company 4.

For the purposes of company as specified in the First Schedule and

Second Schedule—

(a)

a company shall be deemed to be related to another company in accordance with section 4 of the Labuan Companies Act 1990; and

(b)

where—

(i)

two or more companies are related within the meaning of section 4

of the Labuan Companies Act 1990;

(ii)

a company is so related to another company which is itself so related to a third company;

(iii)

the same person is holding more than fifty per cent of the shares in each of two or more companies; or

(iv)

each of two or more companies is so related to at least one of two or more companies to which subparagraph (iii) applies, all these companies are deemed to be in the same group.

12

Revocation 5.

The Labuan Business Activity Tax (Requirements for Labuan Business Activity)

Regulations 2018 [P.U. (A) 392/2018] is revoked.

FIRST SCHEDULE

[Regulation 2 and 4]

(1)

(2)

Labuan entity carrying on a

Labuan trading 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

3

200,000

2.

Labuan underwriting manager or

Labuan underwriting takaful manager

4

100,000

3.

Labuan insurance manager or

Labuan takaful manager

4

100,000

4.

Labuan insurance broker or

Labuan takaful broker

2

100,000

5.

Labuan captive insurer or Labuan captive takaful—

(a)

Labuan first party captive insurer or Labuan first party captive takaful; or

2 100,000

(b)

Labuan third party captive insurer or Labuan third party captive takaful

3 100,000

13

(1)

(2)

Labuan entity carrying on a

Labuan trading activity

(3)

Minimum number of full time employees in

Labuan

(4)

Minimum amount of annual operating expenditure in

Labuan

6.

Labuan bank, Labuan investment bank, Labuan Islamic bank or

Labuan Islamic investment bank

3

200,000

7.

Labuan trust company

3

120,000

8.

Labuan leasing company or

Labuan Islamic leasing company which has—

Labuan leasing companies or

Labuan

Islamic leasing companies;

2 for each group of companies 100,000 for each

Labuan leasing company or

Labuan Islamic leasing company

Labuan leasing companies or Labuan

Islamic leasing companies;

3 for each group of companies 100,000 for each

Labuan leasing company or

Labuan Islamic leasing Company

Islamic leasing companies;

or

4 for each group of companies 100,000 for each

Labuan leasing company or

Labuan Islamic leasing company

Islamic leasing companies

1 additional employee for each group of companies for each increase of 10

related Labuan leasing companies or Labuan Islamic leasing companies

100,000 for each

Labuan leasing company or

Labuan Islamic leasing company

14

(1)

(2)

Labuan entity carrying on a

Labuan trading activity

(3)

Minimum number of full time employees in

Labuan

(4)

Minimum amount of annual operating expenditure in

Labuan

9.

Labuan credit token company or

Labuan

Islamic credit token company

2

100,000

10.

Labuan development finance company or

Labuan

Islamic development finance company

2

100,000

11.

Labuan building credit company or

Labuan Islamic building credit company

2

100,000

12.

Labuan factoring company or

Labuan Islamic factoring company

2

100,000

13.

Labuan money broker or Labuan

Islamic money broker

2

100,000

14.

Labuan fund manager

2

100,000

15.

Labuan securities licensee or

Labuan Islamic securities licensee

2

100,000

16.

Labuan fund administrator

2

100,000

17.

Labuan company management

2

100,000

18.

Labuan

International

Financial

Exchange

2

120,000

15

(1)

(2)

Labuan entity carrying on a

Labuan trading activity

(3)

Minimum number of full time employees in

Labuan

(4)

Minimum amount of annual operating expenditure in

Labuan

19.

Self-regulatory organisation or

Islamic self-regulation organisation

2

120,000

20.

Labuan entity that carries on any one or more of the following business activity:

(a)

administrative services;

(b)

accounting services;

(c)

legal services;

(d)

backroom processing services;

(e)

payroll services;

(f)

talent management services;

(g)

agency services;

(h)

insolvency related services;

(i)

management services other than

Labuan company management under item 17

2

50,000

16

SECOND SCHEDULE

[Regulation 2 and 4]

(1)

(2)

Labuan entity carrying on a Labuan non-trading activity

(3)

Minimum number of full time employees in

Labuan

(4)

Minimum amount of annual operating expenditure in

Labuan

1.

Labuan entity that undertakes invesment holding activities other than pure equity holding activities

1

20,000

2.

Labuan entity that undertakes pure equity holding activities

Exempted under the Labuan

Business Activity

Tax (Exemption)

Order 2020

[P.U. (A) 177/2020]

20,000

Made 19 November 2021

[MOF.TAX (S) 700-2/1/76; PN(PU2)491/IV]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance