Knowledge Highlights 22 October 2025
Key amendments to Labuan Business Activity Tax Act 1990
The Labuan Business Activity Tax (Amendment) (No. 2) Act 2024 (“Amendment Act”) was gazetted on 31 December 2024, amending the Labuan Business Activity Tax Act 1990 (“LBATA”).
The Amendment Act introduces several significant changes to the LBATA, aimed at enhancing compliance and streamlining tax administration.
This article highlights the key changes brought about by the Amendment Act.
Further information
This article has been prepared with the assistance of Associate Matthew Wong Eu Ca.
