Seksyen 2
Amendment of paragraph 2
of Perintah Cukai Aktiviti Perniagaan Labuan (Pengecualian) 2013 (Pindaan) 2021
P.U. (A)In forceProvision 2 of 2
Seksyen 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]