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PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020

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Type
P.U. (A)
Status
In force
Enacted
2020
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 177 2020, currently marked in force and first recorded in 2020.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 26(1) Akta Cukai Aktiviti Perniagaan Labuan 1990 [Akta 445], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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Menteri mengecualikan suatu entiti Labuan yang menjalankan aktiviti perniagaan Labuan berhubung dengan pemegangan ekuiti tulen daripada pemakaian subperenggan 2B(1)(b)(i) Akta.

Dibuat 29 Mei 2020

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

TENGKU DATO' SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 26(2)

Akta Cukai Aktiviti Perniagaan Labuan 1990]

P.U. (A) 177 3

LABUAN BUSINESS ACTIVITY TAX ACT 1990

LABUAN BUSINESS ACTIVITY TAX (EXEMPTION) ORDER 2020

Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 26(1) of the Labuan Business Activity Tax Act 1990 [Act 445], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Labuan Business Activity Tax

(Exemption) Order 2020.

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(2)

This Order is deemed to have come into operation on 1 January 2019.

Exemption 2.

The

Minister exempts a

Labuan entity carrying on a Labuan business activity related to pure equity holding from the application of subparagraph 2B(1)(b)(i) of the Act.

Made 29 May 2020

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

[To be laid before the

Dewan

Rakyat pursuant to subsection 26(2)

of the Labuan Business Activity Tax Act 1990]

TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

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Common questions

What is PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020?
PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 177 2020, currently marked in force and first recorded in 2020.
Is PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 still in force?
Yes — PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 is currently in force.
When did PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 take effect?
PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 was first recorded in 2020.
How many sections does PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 have?
PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020?
The official text of PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 is published at lom.agc.gov.my.
PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2020 (No. 177)