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Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021

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Enacted: 2021
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 484

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN

(PENGECUALIAN) 2013 (PINDAAN) 2021

LABUAN BUSINESS ACTIVITY TAX (EXEMPTION) 2013

(AMENDMENT) ORDER 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 484 2

AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN 1990

PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2013

(PINDAAN) 2021

Opening note

Preamble

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 1

(1)

Perintah ini bolehlah dinamakan Perintah Cukai Aktiviti Perniagaan

Labuan (Pengecualian) 2013 (Pindaan) 2021.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2019.

Pindaan perenggan 2 2.

Perintah

Cukai

Aktiviti

Perniagaan

Labuan

(Pengecualian)

2013

[P.U. (A) 99/2013] dipinda dalam perenggan 2 dalam takrif “aktiviti yang layak”

dengan memotong perkataan “dengan syarikat bukan pemastautin dalam mata wang selain mata wang Malaysia”.

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

[Akan dibentangkan di

Dewan

Rakyat menurut subsekyen 26(2)

Akta Cukai Aktiviti Perniagaan Labuan 1990]

P.U. (A) 484 3

LABUAN BUSINESS ACTIVITY TAX ACT 1990

LABUAN BUSINESS ACTIVITY TAX (EXEMPTION) 2013 (AMENDMENT) ORDER 2021

Opening note

Preamble

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

Seksyen 1

(1)

This order may be cited as the Labuan Business Activity Tax

(Exemption) 2013 (Amendment) Order 2021.

(2)

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

Seksyen 2

Amendment of paragraph 2

The Labuan Business Activity Tax (Exemption) Order 2013 [P.U. (A) 99/2013] is amended in paragraph 2 in the definition of “qualifying activity” by deleting the words

“with non-resident companies in currency other than Malaysian currency”.

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

[To be laid before the Dewan Rakyat pursuant to subsection 26(2) of the

Labuan Business Activity Tax Act 1990]

Common questions

What is Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021?: Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 484 2021, currently marked in force and first recorded in 2021.
Is Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 still in force?: Yes — Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 is currently in force.
When did Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 take effect?: Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 was first recorded in 2021.
How many sections does Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 have?: Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 contains 3 sections.
Where can I read the official version of Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021?: The official text of Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021 is published at lom.agc.gov.my.

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