Labuan Business Activity Tax (Forms) Regulations 2013 [P.U. (A) 224/2013]

Pursuant to S.21 of the Labuan Business Activity Tax 1990 (Act 445), the Minister makes the above Regulations, which were gazetted on 12 July 2013.

1. Effective date – These Regulations are deemed to have effect from 11 February 2010.

2. Revocation – The Labuan Offshore Business Activity Tax (Forms) Regulations 1991 [P.U. (A) 157/1991] are revoked.

3. Forms – The “Forms” to be used for the purposes of the Act shall be those appearing in the Schedule as summarized below:

Form	Details
Form 1	Return of Profits by a Labuan Entity (Section 5)
Form 2	Notice of Assessment for a Labuan Entity (Section 6)
Form 3	Election by a Labuan Entity (Section 7)
Form 4	Notice of Demand to a Labuan Entity (Section 13)
Form 5	Statutory Declaration (Sections 5/7/8)
Form 6	Statutory Declaration (Section 10)
Form 7	Remittance Form - Payment of Tax for the Year of Assessment 20……
Form 8	Election by A Labuan Entity (Section 3A)
Form 9	Application for Advance Ruling (Section 17B)

You may write to the Institute at technical@ctim.org.my or secretariat@ctim.org.my in respect of any concern or comments you may have on the Regulations.