PERATURAN-PERATURAN CUKAI AKTIVITI PERNIAGAAN LABUAN (BORANG) 2013

These regulations may be cited as the Labuan Business Activity Tax

(Forms) Regulations 2013.

These Regulations are deemed to have come into operation on 11 February 2010.

Forms 2.

The Forms to be used for the purposes of the Act shall be those appearing in the

Schedule.

Revocation 3.

The Labuan Offshore Business Activity Tax (Forms) Regulations 1991

[P.U. (A) 157/1991] are revoked.

P.U. (A) 224 4

JADUAL/SCHEDULE

Borang 1/Form 1

(Seksyen 5/Section 5)

No. Fail/File No.

PENYATA KEUNTUNGAN OLEH SUATU ENTITI LABUAN

RETURN OF PROFITS BY A LABUAN ENTITY

YEAR OF ASSESSMENT …………………

Borang untuk membuat penyata keuntungan oleh suatu entiti Labuan daripada aktiviti perdagangan Labuannya yang dijalankan di, dari atau melalui Labuan bagi suatu tahun taksiran. Kemukakan borang yang telah dilengkapkan kepada:

SEMAK SEBELUM DIKEMUKAKAN

CHECK BEFORE SUBMISSION

Sila tandakan (√)

Please tick (√)

UNTUK

KEGUNAAN

PEJABAT/

FOR OFFICE USE

DITERIMA PADA:

RECEIVED ON:

Form for making a return of profits by a

Labuan entity from its Labuan trading activity carried on in, from or through Labuan for a year of assessment. Submit the completed form to:

Penyata/

Return

Akuan Berkanun/

Statutory Declaration

Cek/draf untuk bayaran/

Cheque/draft for payment

KAWALAN:

CONTROL:

LEMBAGA

HASIL

DALAM

NEGERI

MALAYSIA/

INLAND REVENUE BOARD OF MALAYSIA

(ALAMAT/ADDRESS)

DISELESAIKAN OLEH:

FINALISED BY:

Butir-butir Perniagaan/Particulars of Business

Nama entiti Labuan

Name of Labuan entity

Alamat berdaftar di Labuan

Registered address in Labuan

Jenis perniagaan

Nature of business

P.U. (A) 224 5

Nombor pemerbadanan atau pendaftaran perniagaan

Incorporation or business registration number

No. Telefon:

Telephone No.:

Adakah anda mempunyai pendapatan daripada aktiviti perniagaan bukan Labuan?

Do you have income from non Labuan business activity?

Ya/Yes

Tidak/No

Penyata keuntungan bagi tahun taksiran 20……

Return of profits for the year assessment 20…….

Keuntungan bersih sebagaimana ditunjukkan dalam akaun teraudit berkenaan dengan aktiviti perdagangan Labuan.

(Sertakan salinan akaun berkenaan dengan aktiviti perdagangan Labuan yang telah ditandatangani dan diaudit)

Net profits as reflected in the audited accounts in respect of the Labuan trading activity.

(Attach signed and audited copy of accounts in respect of the

Labuan trading activity)

…………………………………………………………

Tandatangan orang yang membuat Penyata/

Signature of person making the Return

Tarikh/Date: …………………………………

…………………………………………….………

Jawatan/Designation

P.U. (A) 224 6

Borang 2/Form 2

(Seksyen 6/Section 6)

NOTIS TAKSIRAN UNTUK SUATU ENTITI LABUAN

NOTICE OF ASSESSMENT FOR A LABUAN ENTITY

LEMBAGA HASIL DALAM NEGERI MALAYSIA/

INLAND REVENUE BOARD OF MALAYSIA

(ALAMAT/ADDRESS)…………………………..

…………………………………………………………..

YEAR OF ASSESSMENT………………

Kepada/To:

No. Fail/

File No.

Tarikh/

Date:

Keuntungan yang boleh dikenakan cukai

(Keuntungan bersih sebagaimana ditunjukkan dalam akaun teraudit)

Chargeable profits (Net profits as reflected in the audited accounts)

RM

Cukai dikenakan pada 3%

Tax charged at 3%

Tolak : Cukai yang telah dibayar semasa pengemukaan Penyata

Less: Tax paid on submission of Return

Cukai bersih *kena dibayar/kena dibayar balik

Net tax *payable/refundable

*Potong/Delete

Anda dikehendaki membuat bayaran jika ada cukai bersih yang kena dibayar dengan serta-merta atas penyampaian Notis ini. Apa-apa cukai yang kena dibayar balik akan dibuat oleh

Ketua Pengarah Hasil Dalam Negeri.

You are required to make payment if there is a net tax payable immediately on service of this

Notice. Any tax refundable will be made by the Director General of Inland Revenue.

Ketua Pengarah Hasil Dalam Negeri

Director General of Inland Revenue

P.U. (A) 224 7

Borang 3/Form 3

(Seksyen 7/Section 7)

No. Fail/File No.

PEMILIHAN OLEH SUATU ENTITI LABUAN

ELECTION BY A LABUAN ENTITY

*Saya/Kami…………………….………………………… No.*KPPN./Pasport…….….…………………………

bagi pihak……..……………..……..…….(nama entiti Labuan) memilih untuk dikenakan cukai di bawah seksyen 7 Akta Cukai Aktiviti Perniagaan Labuan 1990 bagi tahun taksiran 20..……..

*I/We……………………………………………………….……*NRIC./Passport No. …………………….…………….

on behalf of ………………………………………………(name of Labuan entity) elect to be charged to tax under section 7 of the Labuan Business Activity Tax Act 1990 for the year of assessment 20……….….

..…….…………………………………………………………..

Tandatangan orang yang membuat pemilihan/

Signature of person making the election

Tarikh/Date: ……………………..

……………….……...........

Jawatan/Designation

*Potong mana-mana yang tidak berkenaan.

*Delete whichever is not applicable.

P.U. (A) 224 8

Borang 4/Form 4

(Seksyen 13/Section 13)

NOTIS PERMINTAAN KEPADA SUATU ENTITI LABUAN

NOTICE OF DEMAND TO A LABUAN ENTITY

LEMBAGA HASIL DALAM NEGERI MALAYSIA/

INLAND REVENUE BOARD OF MALAYSIA

(ALAMAT/ADDRESS)…………………………………..

………………………………………………………....……….

…………………………………………………………………..

YEAR OF ASSESSMENT………………

Kepada/To:

No. Fail/

File No.

Tarikh/

Date:

Cukai kena dibayar tetapi belum dijelaskan

Tax due but has not been paid

RM

Kenaikan 10% (Seksyen 13)

Increased by 10% (Section 13)

Jumlah cukai yang kena dibayar

Total tax due

Anda dikehendaki membuat bayaran bagi jumlah cukai yang kena dibayar dengan serta-merta atas penyampaian Notis ini.

You are required to make payment for the total tax due immediately upon service of this Notice.

Ketua Pengarah Hasil Dalam Negeri

Director General of Inland Revenue

P.U. (A) 224 9

Borang 5/Form 5

(Seksyen *5/7/8/Section *5/7/8)

AKUAN BERKANUN

STATUTORY DECLARATION

Dalam perkara

Akta

Cukai

Aktiviti Perniagaan Labuan 1990

Dan

Dalam perkara…………………………….

……………………………….........................

(Nama entiti Labuan)/

In the matter of the Labuan

Business Activity Tax Act 1990

And

In the matter of…………………..…………

…………………………………….………………

(Name of Labuan entity)

*Saya/Kami…………………………………………………………………*No.KPPN./Pasport………………………….

beralamat………………………………………...…………**(alamat penuh)……………………………………................

dengan sesungguh dan sebenarnya mengakui seperti berikut:

*I/We………………………………………………………………………………*NRIC./Passport No. .……………..…………

of……………………………………………………………………**(full address)………………………………………..…………....

do solemnly and sincerely declare as follows: