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Extension of time (EOT) for the submission of tax returns under the Labuan Business Activity Tax Act 1990 (LBATA) for YA 2022
The Inland Revenue Board (IRB)’s Labuan Branch has issued a letter dated 7 March 2022 to the Association of Labuan Trust Companies (ALTC) to confirm that Labuan entities will be granted an automatic EOT until 30 August 2022 to submit their tax returns (under Sections 5 and 10 of the LBATA) for YA 2022 (based on the financial year ended in 2021).