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() 2011, Alexander S. Zakharov, PhD (Jurisprudence, Moscow): Translation from English into Russian
of the Labuan (Offshore) Business Activity Tax Act 1990 as amended
: .., ..., Paragon Advice Group


445
1990

1366 2010
: 30 1990
: 1 1990
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1967 (Income Tax Act 1967).

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() 2011, Alexander S. Zakharov, PhD (Jurisprudence, Moscow): Translation from English into Russian
of the Labuan Business Activity Tax Act 1990
.., ..., Paragon Advice Group

http://www.paragonadvice.com

: http://www.lfsa.gov.my


445
1990

, ,
,
, .
[1 1990 [P.U.(B) 589/1990];
[. 1366..2]
Seri Paduka Baginda Yang di-Pertuan Agong Dewan
Negara Dewan Rakyat , :
I

.
1. (1)
1990 (The Labuan Business Activity Tax Act 1990),
, ().
[. 1366..3]
(2) 1991 , .
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1990 (The Labuan Offshore Business Activity Tax Act 1990),


1990 .
().
2. (1) , :
,
;
,
134 1967 (The Income Tax Act 1967) [
53];
(domestic company)
1990 (Labuan Companies Act 1990) [ 441];
[. 544..27] [. . 1366..4]
;
(Labuan business activity
)
, , , ,
, , :
:
(a) , VI
VII 2010 (Labuan Financial
Services and Securities Act 2010) [] VI VII
2010 (Labuan Islamic Financial Services and
Securities Act 2010) [], , ,
;
(b) ,
()
;
(c) , (f), ()
,
;
(d) ,
;

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(e) , (f),
7(4) 1990 [ 441],
;
(f) ,
,
2 ;
,
1990 ,
;
, ;
,
(the holding of investments) ,
(stock), , , ,
;
, , ,
, ,
, ,
;
[. . 1366..4]
[. . 1366..4]

;
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1967 ;
( ) [. . 1366..4]
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[. . 1366..4]
( ) [. . 1366..4]
(
) [. . 1366..4]
[. . 1366..4]

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[. . 1366..4]
[. . 1366..4]
(person) , (a partnership), (a
body of persons) (a corporation sole);
[. . 1366..4]
:
(a) , - ;
(b) , - ,
, ,
(2) 43 1953 (Exchange
Control Act 1953) [ 17];
(shipping operations )
;
[. 591..17]
(year of assessment )
.
(2) , , ,
,
;
[. . 1366..4]
(3) , ,
1967 :
(a) , , ;

[. . 624:.38; . . 683:.71; . . 1366..4]


(b) [. . 624:.38]
(c) [. . 1366..4]

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(d) , ,
3;
[. . 683:.71; . . 1366..4]
() .
2. (1)
, ,
.
(2) (1)
.
[. . 1366..5]
(Labuan entity).
2. (1) , .
(2) ,
,
.
[. . 1366..5]
II
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() , .
3. ,
,
.
[. . 1366:.6]
() ,
1967 (Income
Tax Act 1967).
3. (1) , ,
, ,


1967 .

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[. . 1366:.7]
(2) , (1)
:
[. . 693:.72]
, 2008 ,
1 2008 .
[. . 683:.72]

.
4. (1) ()
,
, ,
.
(2) ,
, , ,

.
[. . 1366:.8]

.
5. , ,
, (
, )
(a statutory declaration)
(a return of profits)
.
[. . 1366:.9]
( ).
6. , 5,
,
, (a
notice of assessment) .

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.
7. (1) 4, ,
, ,
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.
(2) (1)

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(1).
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(2) , (1)
( ,
)

.
[. . 1366:.12]
.
8. (1) , 4, 7 8
, (zakat - ),

(Labuan Islamic religious authority),
, .
(2) (1)
( ) ,

.

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[. . 631:.25; . . 1366:.13]
III
,
.
9. 3, ,
, ,
.
[. . 1366:.14]
.
10. , ,
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, )

.
[. . 1366:.15]
10. [].
[. . 815:.2; . . 1366:.18]
IV

.
11. :
[. . 1366:.16]
(a)
5
:
(i) , () ;
(ii) , ()
8;
(b)
7 8 :

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(i) , ;
(ii) ,
8.
[. . 631:.26]
.
12. , ()
11, , ( )
6, ,
, .
[. . 1366:.17]
.
12. (1) 1967
(the
Fund for Tax Refund), 111B
1967 .
(2) , (1),
12.
(3) 14 1957 (the Financial Procedure Act 1957) [
61] 12.
[. . 702:.58]
.
13. (1) 11 12,
,
.
[. . 1366:.18]
(2)
,
, .
(3) , ,
.

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( ).
14. (1)
.
(2)
,
(1) 25 1956 (the Government Proceedings
Act 1956) [ 359], .
(3) ,
.
V

( ).
15. ,
, .
[. . 1366:.19]
, .
16.
:
(a) ;
(b) (the resident director),
1990 [ 441];
[. . 1366:.20]
(c) ;
(d) , (trustee - )
;
(e) ( ),
, ;
[. . 624:.39]

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(f) ,
, ,
;
[. . 624:.39; . . 1366:.20]
(g) (), () ();
[. . 624:.39]
(h) (a Labuan limited partnership),

2009 (the Labuan Limited Partnerships and Limited Liability
Partnerships Act 2009), (a Labuan Islamic
limited partnership), X
2009 (the Labuan Islamic Services and Securities Act 2009),
;
(i) (a Labuan limited liability
partnership),
2009 (the Labuan Limited
Partnerships and Limited Liability Partnerships Act 2009),
(a Labuan Islamic limited liability partnership),
X
2009 (the Labuan Islamic Services and Securities Act 2009),
;
(j) , .
[. . 1366:.20]
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.
17. .
.
17. (1)
,
,
,
.

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(2) (),
, .
(advance ruling).
17. (1) ,
,

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.
(2) (1) ,
, ,
.
(3) ,
(1),
, .
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,
,
.
(5)
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.
(6) , (1),
, :
(a) , ;
(b)
;
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, ,
();
(d) , .
[. 1366:.21]
.

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18. (1)
134
1967 [ 53].
[. . 644:.65]
(2)
.
.
19. (
)
;
.
, .
20. (1) ,

, ,
() .
(2)
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21.
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22. (1)
,

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[. . 1366:.23]
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, (1),
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.
22. (1) 20 :
(a)

, ,
;
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.
(2) (1)

132 1967 .
[. . 1366:.24]
.
23. , :
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5;
(b) 7, 8
10,
, ,
,
,
.
[. . 1366:.25]

(Compounding of offences).

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24. (1) ,
, ,
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, ,
,
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,
, ,
,
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.
25. ()

5, 7, 8 10, , ,
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26. (1) , ,
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.
(2) , (1) Dewan Rakyat.
[. . 624:.40; . . 1366:.25]
.
27. , ,
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.

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[. . 1366:.28]
.
28. - ,
,
, ,
,
,

.
[. . 1366:.28]

[ 2]

1. (a Labuan company)
2. (a Labuan foundation),
2010 (the Labuan Foundations Act 2010) [ 706].
3. (a Labuan Islamic foundation),
2010
.
4. (a Labuan Islamic partnership),
2010 .

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5. (a Labuan limited partnership),



2010 .
6. (a Labuan limited liability
partnership),
2010 .
7. (a Labuan Islamic trust),
2010 .
8. (a Labuan trust), 1996 (the
Labuan Trusts Act 1996) [ 554].
9. (a Malaysian Islamic bank licensee),
2010 .
10. (a Malaysian bank licensee),
2010 .
11. ,
[ 545].
12. ,
(2) 2.
[. . 1366:.29]

,
815

544


() 1992
1996

557

1997

591

631

( 2) 1998

( 2) 2002

2003

644

2005

683

2007

624


1992

1996

1997

1999

2004

2004

2006

2009

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693

2009

702
1366

2010


() 2010

2009

01-01-2010
11-02-2010
[P.U.(B) 63/2010]

() 2011, Alexander S. Zakharov, PhD (Jurisprudence, Moscow): Translation from English into Russian
of the Labuan (Offshore) Business Activity Tax Act 1990 as amended
(C) 2011, Paragon Advice Group. All Rights Reserved.

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