Seksyen 1
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai
Aktiviti Perniagaan Labuan (Kehendak bagi Aktiviti Perniagaan Labuan)
(Pindaan) 2025.
/akn/my/act/pua/2025/325
PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 7
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 325 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 21(1)(a) dibaca bersama perenggan 2B(1)(b) Akta Cukai Aktiviti Perniagaan Labuan 1990 [Akta 445], Menteri membuat peraturan-peraturan yang berikut: Nama
Seksyen 2
Pindaan peraturan 2
Perniagaan Labuan) 2021 [P.U. (A) 423/2021], yang disebut “Peraturan-Peraturan ibu”
dalam Peraturan-Peraturan ini, dipinda dalam peraturan 2, dengan menggantikan perkataan “pekerja sepenuh masa” dengan perkataan “pekerja sepenuh masa yang layak dan wajar”.
Seksyen 3
Peraturan baharu 2A
peraturan yang berikut:
“Kehendak bagi pekerja sepenuh masa yang layak dan wajar
Seksyen 2A
Bagi maksud peraturan 2, entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan hendaklah mematuhi syarat-syarat berhubung dengan orang yang layak dan wajar bagi pekerja sepenuh masa seperti yang berikut:
(a)
pekerja itu hendaklah melaksanakan pekerjaan yang bersesuaian berkenaan dengan aktiviti perniagaan Labuan yang dijalankan oleh entiti Labuan itu;
P.U. (A) 325 3
“
”.
(b)
pekerja itu hendaklah mempunyai kompetensi dan kebolehan yang mencukupi dan bersesuaian berkenaan dengan aktiviti perniagaan Labuan yang dijalankan oleh entiti Labuan itu;
(c)
pekerja itu tidak mempunyai apa-apa kepentingan peribadi atau tanggungjawab lain yang boleh mengganggu pelaksanaan tugasnya berkenaan dengan aktiviti perniagaan Labuan yang dijalankan oleh entiti Labuan itu;
(d)
pekerja itu hendaklah diambil kerja secara tetap atau kontrak oleh entiti Labuan itu; dan
(e)
pekerja itu hendaklah melaksanakan pekerjaannya dengan entiti Labuan itu secara fizikal di Labuan.”.
Pindaan Jadual Pertama
Seksyen 4
Jadual
Jadual Pertama kepada Peraturan-Peraturan ibu dipinda dengan menggantikan kepala ruang (3) dengan kepala ruang yang berikut:
(3)
Bilangan minimum pekerja sepenuh masa yang layak dan wajar di Labuan
P.U. (A) 325 4
“
”.
Pindaan Jadual Kedua 5.
Jadual
Jadual Kedua kepada Peraturan-Peraturan ibu dipinda dengan menggantikan kepala ruang (3) dengan kepala ruang yang berikut:
(3)
Bilangan minimum pekerja sepenuh masa yang layak dan wajar di Labuan
Dibuat 2 September 2025
[MOF.TAX(S)700-2/7/1289Jld.3; LHDN.AY.A 600-12/1/7(29)-408; PN(PU2)491/JLD.5]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
P.U. (A) 325 5
LABUAN BUSINESS ACTIVITY TAX ACT 1990
LABUAN BUSINESS ACTIVITY TAX (REQUIREMENTS FOR LABUAN BUSINESS ACTIVITY)
(AMENDMENT) REGULATIONS 2025
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 1.
These regulations may be cited as the Labuan Business Activity Tax
(Requirements for Labuan Business Activity) (Amendment) Regulations 2025.
Amendment of regulation 2 2.
The Labuan Business Activity Tax (Requirements for Labuan Business Activity)
Regulations 2021 [P.U. (A) 423/2021], which are referred to as the “principal Regulations”
in these Regulations, are amended in regulation 2, by substituting for the words
“full time employees” the words “fit and proper full time employees”.
New regulation 2A
3.
The principal Regulations are amended by inserting after regulation 2
the following regulation:
“Requirement for fit and proper full time employee 2A.
For the purposes of regulation 2, the Labuan entity carrying on a Labuan business activity shall comply with the conditions in relation to a fit and proper person for full time employees as follows:
(a)
the employee shall carry out work that is appropriate in respect of the Labuan business activities being carried out by the
Labuan entity;
P.U. (A) 325 6
“
”.
“
”.
(b)
the employee shall have adequate and appropriate competency and ability in respect of the Labuan business activities being carried out by the Labuan entity;
(c)
the employee does not have any personal interests or other responsibilities that may interfere with the performance of his duties in respect of the Labuan business activities being carried out by the Labuan entity;
(d)
the employee shall be employed on a permanent or contractual basis by the Labuan entity; and
(e)
the employee shall carry out his work with the Labuan entity physically in Labuan.”.
Amendment of First Schedule 4.
The First Schedule to the principal Regulations is amended by substituting for the heading of column (3) the following heading of column:
(3)
Minimum number of fit and proper full time employees in Labuan
Amendment of Second Schedule 5.
The Second Schedule to the principal Regulations is amended by substituting for the heading of column (3) the following heading of column:
(3)
Minimum number of fit and proper full time employees in Labuan
P.U. (A) 325 7
Made 2 September 2025
[MOF.TAX(S)700-2/7/1289Jld.3; LHDN.AY.A 600-12/1/7(29)-408; PN(PU2)491/JLD.5]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
Common questions
- What is PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025?
- PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 325 2025, currently marked in force and first recorded in 2025.
- Is PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 still in force?
- Yes — PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 is currently in force.
- When did PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 take effect?
- PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 was first recorded in 2025.
- How many sections does PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 have?
- PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 contains 5 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025?
- The official text of PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI AKTIVITI PERNIAGAAN LABUAN) (PINDAAN) 2025 is published at lom.agc.gov.my.