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PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025

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Type
P.U. (A)
Status
In force
Enacted
2025
Sections
2

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 326 2025, currently marked in force and first recorded in 2025.

Opening note

Preamble

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  1. 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 1

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai

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Aktiviti Perniagaan Labuan (Kehendak bagi Syarikat Perdagangan Komoditi

Antarabangsa Labuan) (Pindaan) 2025.

Seksyen 2

Pindaan peraturan 3

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Perdagangan Komoditi Antarabangsa Labuan) 2021 [P.U. (A) 482/2021] dipinda dalam peraturan 3—

(1)

(a)

, dengan menggantikan perkataan

“pekerja sepenuh masa” dengan perkataan “pekerja sepenuh masa yang layak dan wajar”;

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(2)

(a)

, dengan menggantikan perkataan

“pekerja sepenuh masa” di mana-mana jua terdapat dengan perkataan

“pekerja sepenuh masa yang layak dan wajar”;

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(3)

, dengan menggantikan perkataan

“pekerja sepenuh masa” dengan perkataan “pekerja sepenuh masa yang layak dan wajar”; dan 3

(d)

dengan memasukkan selepas subperaturan (3) subperaturan yang berikut:

“(3A)

Bagi maksud perenggan

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(2)

(a)

, dan subperaturan (3), Syarikat Perdagangan Komoditi Antarabangsa

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 Syarikat

Perdagangan Komoditi Antarabangsa Labuan itu;

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(b)

pekerja itu hendaklah mempunyai kompetensi dan kebolehan yang mencukupi dan bersesuaian berkenaan dengan aktiviti perniagaan Labuan yang dijalankan oleh Syarikat Perdagangan

Komoditi Antarabangsa Labuan itu;

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(c)

pekerja itu tidak mempunyai apa-apa kepentingan peribadi atau tanggungjawab lain yang boleh mengganggu pelaksanaan tugasnya berkenaan dengan aktiviti pernigaaan Labuan yang dijalankan oleh Syarikat Perdagangan

Komoditi Antarabangsa Labuan itu;

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(d)

pekerja itu hendaklah diambil bekerja secara tetap atau kontrak oleh Syarikat Perdagangan

Komoditi Antarabangsa Labuan itu; dan

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(e)

pekerja itu hendaklah melaksanakan pekerjaannya dengan Syarikat Perdagangan

Komoditi Antarabangsa Labuan itu secara fizikal di Labuan.”.

4

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

5

LABUAN BUSINESS ACTIVITY TAX ACT 1990

LABUAN BUSINESS ACTIVITY TAX (REQUIREMENTS FOR LABUAN INTERNATIONAL

COMMODITY TRADING COMPANY) (AMENDMENT) REGULATIONS 2025

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Opening note

Preamble

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  1. 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 International Commodity Trading Company) (Amendment) Regulations 2025. Amendment of regulation 3 2. The Labuan Business Activity Tax (Requirements for Labuan International Commodity Trading Company) Regulations 2021 [P.U. (A) 482/2021] are amended in regulation 3—

(a)

in paragraph (1)(a), by substituting for the words “full-time employees”

the words “fit and proper full time employees”;

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(b)

in paragraph (2)(a), by substituting for the words “full-time employees”

wherever appearing the words “fit and proper full time employees”;

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(c)

in subregulation (3), by substituting for the words “full-time employee”

the words “fit and proper full time employee”; and

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(d)

by inserting after subregulation (3) the following subregulation:

“(3A)

For the purposes of paragraphs (1)(a) and (2)(a), and subregulation (3), the Labuan International Commodity Trading

Company shall comply with the conditions in relation to a fit and proper person for full time employees as follows:

6

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(a)

the employee shall carry out work that is appropriate in respect of the Labuan business activities carried out by the Labuan International

Commodity Trading Company;

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(b)

the employee shall have adequate and appropriate competency and ability in respect of the Labuan business activity carried out by the

Labuan

International

Commodity

Trading

Company;

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(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 activity carried out by the Labuan International Commodity Trading

Company;

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(d)

the employee shall be employed on a permanent or contractual basis by the Labuan International

Commodity Trading Company; and

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(e)

the employee shall carry out his work with the

Labuan

International

Commodity

Trading

Company physically in Labuan.”.

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

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Common questions

What is PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025?
PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 326 2025, currently marked in force and first recorded in 2025.
Is PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 still in force?
Yes — PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 is currently in force.
When did PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 take effect?
PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 was first recorded in 2025.
How many sections does PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 have?
PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 contains 2 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025?
The official text of PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 is published at lom.agc.gov.my.
PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (KEHENDAK BAGI SYARIKAT PERDAGANGAN KOMODITI ANTARABANGSA LABUAN) (PINDAAN) 2025 (No. 326)