Income Tax (Exemption) (No.6) Order 2011 [P.U. (A) 418/2011]

65% of the statutory income derived by any person from the provision of qualifying professional services (i.e. legal, accounting, financial or secretarial services) rendered in Labuan to a Labuan entity (as specified in the Schedule to Labuan Business Activity Tax Act 1990 [Act 445]), is exempted from income tax from year of assessment (YA) 2011 to YA 2020.