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EOT for the submission of YA 2022 tax returns under the Labuan Business Activity Tax Act 1990 (LBATA) for selected Labuan entities
The IRB’s Labuan Branch issued a letter dated 8 December 2022 to the Association of Labuan Trust Companies (ALTC) to state that selected Labuan entities have been granted an EOT until 30 December 2022 to submit their tax returns (under Section 5 and 10 of the LBATA) for YA 2022 (based on the financial year ended in 2021). The EOT was granted on a case-by-base basis based on the date of application and justification provided.
Please contact your EY engagement team if you have further questions on this.