Labuan Tax and Stamp Duty

Labuan tax

The Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021 have been gazetted on 22 November 2021 and are deemed to have come into operation on 1 January 2019, except for Regulation 3 which is deemed to have come into operation on 1 January 2021. The Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2018 has been revoked.

Stamp duty

The Stamp Duty (Remission) Order 2021 has been gazetted on 25 November 2021 and is deemed to have come into operation on 28 December 2018. The Stamp Duty (Remission) (No. 4) Order 2010 has been revoked.