/akn/my/act/pua/2021/482
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PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 482 2021, currently marked in force and first recorded in 2021.
Opening note
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Aktiviti Perniagaan Labuan (Kehendak bagi Syarikat Perdagangan Komoditi
Antarabangsa Labuan) 2021.
Subperaturan 3(1) disifatkan mula berkuat kuasa pada 1 Januari 2019
hingga 31 Disember 2020.
Subperaturan 3(2)
dan 3(3)
disifatkan mula berkuat kuasa pada 1 Januari 2021.
Tafsiran
Dalam Peraturan-Peraturan ini, melainkan jika konteksnya menghendaki makna yang lain—
“aktiviti yang layak” ertinya perdagangan produk fizikal dan instrumen terbitan yang berkaitan berhubung dengan—
arang batu;
P.U. (A) 482 3
“Insentif Global bagi Perdagangan” ertinya program insentif bagi suatu
Syarikat Perdagangan Komoditi Antarabangsa Labuan untuk menggunakan Malaysia sebagai pangkalan perdagangan antarabangsa bagi menjalankan suatu aktiviti yang layak;
“Syarikat Perdagangan Komoditi Antarabangsa Labuan” ertinya suatu syarikat
Labuan yang—
dilesenkan di bawah seksyen 92 Akta Perkhidmatan Kewangan dan
Sekuriti Labuan 2010 [Akta 704];
mengekalkan pejabat berdaftar di Labuan tetapi dibenarkan menjalankan pejabat operasi perniagaannya di mana-mana dalam Malaysia; dan
menjalankan aktiviti yang layak di bawah program Insentif Global bagi Perdagangan;
“syarikat berkaitan” ertinya syarikat yang disifatkan sebagai berkaitan di antara satu sama lain mengikut seksyen 4 Akta Syarikat Labuan 1990.
Kehendak bagi Syarikat Perdagangan Komoditi Antarabangsa Labuan
Suatu Syarikat Perdagangan Komoditi Antarabangsa Labuan yang merupakan suatu entiti Labuan yang menjalankan suatu aktiviti perniagaan Labuan hendaklah dalam suatu tempoh asas bagi suatu tahun taksiran memenuhi kehendak yang berikut:
mempunyai perbelanjaan operasi tahunan sekurang-kurangnya tiga juta ringgit (RM3,000,000.00).
P.U. (A) 482 4
Jika Syarikat Perdagangan Komoditi Antarabangsa Labuan mempunyai tidak lebih daripada lima syarikat berkaitan bagi menjalankan aktiviti yang layak,
Syarikat Perdagangan Komoditi Antarabangsa Labuan itu hendaklah—
mempunyai tidak kurang daripada tiga pekerja sepenuh masa termasuk sekurang-kurangnya dua daripada mereka adalah pekerja sepenuh masa di pejabat operasi perniagaannya di Labuan dalam satu kumpulan syarikat; dan
melakukan perbelanjaan operasi tahunan sekurang-kurangnya tiga juta ringgit (RM3,000,000.00) di Malaysia termasuk sekurang-kurangnya satu ratus ribu ringgit (RM100,000.00)
daripadanya dilakukan di Labuan bagi setiap syarikat.
Tertakluk kepada subperaturan (2), jika Syarikat Perdagangan Komoditi
Antarabangsa Labuan mempunyai lebih daripada lima syarikat berkaitan bagi menjalankan aktiviti yang layak, Syarikat Perdagangan Komoditi Antarabangsa Labuan itu hendaklah juga mempunyai tambahan satu pekerja sepenuh masa di pejabat operasi perniagaannya di Labuan bagi setiap penambahan sehingga lima syarikat berkaitan dalam suatu kumpulan syarikat.
Bagi maksud Peraturan ini, syarikat disifatkan dalam kumpulan yang sama jika—
suatu syarikat adalah berkaitan sedemikian dengan suatu syarikat lain yang juga berkaitan sedemikian dengan suatu syarikat ketiga;
orang yang sama memegang lebih daripada lima puluh peratus saham masing-masing dalam dua atau lebih syarikat; atau
P.U. (A) 482 5
setiap dua atau lebih syarikat adalah berkaitan sedemikian kepada sekurang-kurangnya satu daripada dua atau lebih syarikat yang padanya subperenggan (c) terpakai.
Dibuat 21 Disember 2021
[MOF(R)100-1/2/7 JLD.3; MOF.TAX(S)700-2/1/154; LHDN.AY.A.600-12/1(29)-175; PN(PU2)491/IV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 482 6
LABUAN BUSINESS ACTIVITY TAX ACT 1990
LABUAN BUSINESS ACTIVITY TAX (REQUIREMENTS FOR LABUAN INTERNATIONAL
COMMODITY TRADING COMPANY) REGULATIONS 2021
Opening note
These regulations may be cited as the Labuan Business Activity Tax
(Requirements for Labuan International Commodity Trading Company)
Regulations 2021.
Subregulation 3(1)
is deemed to have come into operation on 1 January 2019 until 31 December 2020.
Subregulations 3(2) and 3(3) are deemed to have come into operation on 1 January 2021.
Interpretation 2.
In these Regulations, unless the context otherwise requires—
“qualifying activity” means the trading of physical products and related derivative instruments in relation to—
coal;
P.U. (A) 482 7
“Global Incentives for Trading” means a programme of incentives for a Labuan International Commodity Trading Company to use Malaysia as its international trading base to undertake a qualifying activity;
“Labuan International Commodity Trading Company” means a Labuan company which—
is licensed under section 92 of the Labuan Financial Services and
Securities Act 2010 [Act 704];
maintains a registered office in Labuan but is allowed to establish its business operational office anywhere in Malaysia; and
undertakes a qualifing activity under the Global Incentives for
Trading programme;
“related companies” means companies that are deemed to be related to each other in accordance with of section 4 of the Labuan Companies Act 1990.
Requirements for Labuan International Commodity Trading Company 3.
A Labuan International Commodity Trading Company which is a Labuan entity carrying on a Labuan business activity shall in a basis period for a year of assessment fulfill the following requirements:
have an annual operating expenditure of at least three million ringgit (RM3,000,000.00).
P.U. (A) 482 8
Where the Labuan International Commodity Trading Company has not more than five related companies to carry on the qualifying activity, that
Labuan International Commodity Trading Company shall—
have not less than three full-time employees including at least two of them are full-time employees in its business operational office in
Labuan in a group of companies; and
incur an annual operating expenditure of at least three million ringgit
(RM3,000,000.00)
in
Malaysia including at least one hundred thousand ringgit (RM100,000.00) therefrom is incurred in Labuan for each company.
Subject to subregulation (2), where the Labuan International Commodity
Trading Company has more than five related companies to carry on the qualifying activity, that Labuan International Commodity Trading Company shall also have an additional full-time employee in its business operational office in Labuan for every addition of up to five related companies in a group of companies.
For the purpose of these Regulations, companies are deemed to be in the same group where—
a company is so related to another company which is itself so related to a third company;
the same person is holding more than fifty per cent of the shares in each of two or more companies; or
each of two or more companies is so related to at least one of two or more companies to which paragraph (c) applies.
P.U. (A) 482 9
Made 21 December 2021
[MOF(R)100-1/2/7 JLD.3; MOF.TAX(S)700-2/1/154; LHDN.AY.A.600-12/1(29)-175; PN(PU2)491/IV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance