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Legislation

Resource Center > Legislation

Labuan IBFC's legal framework comprises eight Acts which empower Labuan FSA and provide for the legal establishment of Labuan entities operating in the Centre.

Labuan Companies Act 1990 (Act 441) Incorporating latest amendment - Act A1428 of the year 2012

Labuan Business Activity Tax Act 1990 (Act 445) Incorporating latest amendment - Act 833 of the year 2021

Labuan Foundations Act 2010 (Act 706)

Labuan Trust Act 1996 (Act 554)

Labuan Financial Services and Securities Act 2010 (Act 704)

Labuan Limited Partnerships and Limited Liability Partnerships Act 2010 (Act 707)

Labuan Financial Services Authority Act 1996 (Act 545)

Labuan Islamic Financial Services and Securities Act 2010 (Act 705)

Subsidiary legislation of the Labuan laws comprise Orders and Regulations made under the respective Labuan laws, which have a legislative effect and are to be read together with the principal legislation..

Labuan Companies

Labuan Companies (Amendment) Act 2022 (Act A1653)

Labuan Companies (Amendment) (No. 2) Regulations 2022

Labuan Companies Regulations 2010 (Forms)

Labuan Companies Regulations (Amendment) 2022 (Fees)

Labuan Foundations

Labuan Foundations Regulations 2010 (Forms)

Labuan Foundations (Amendment) Regulations 2022 (Fees)

Labuan Trusts

Labuan Trusts Regulations 2010 (Forms)

Labuan Trusts (Amendment) Regulations 2022 (Fees)

Labuan Financial Services and Securities

Labuan Financial Services and Securities (Amendment) Act 2022 (Act A1654)

Labuan Financial Services and Securities Regulations 2010 (Forms)

Labuan Financial Services and Securities (Amendment) Regulations 2022 (Fees)

Labuan Limited Partnerships and Limited Liability Partnerships

Labuan Limited Partnerships and Limited Liability Partnerships Regulations 2010 (Forms)

Labuan Limited Partnerships and Limited Liability Partnerships (Amendment) Regulations 2022 (Fees)

Labuan Financial Services Authority

Labuan Financial Services Authority (Processing and Approval Fees) (Labuan Financial Institutions) (Amendment) Order 2022

Labuan Islamic Financial Services and Securities

Labuan Islamic Financial Services and Securities (Amendment) Act 2022 (Act A1655)

Labuan Islamic Financial Services and Securities Regulations 2010 (Forms)

Labuan Islamic Financial Services and Securities (Amendment) Regulations 2022 (Fees)

Labuan Business Activity Tax

27 December 2021 P.U. (A) 482 Labuan Business Activity Tax (Requirements for Labuan International Commodity Trading Company) Regulations 2021

22 November 2021 P.U. (A) 423 - Labuan Business Activity Tax (Requirement for Labuan Business Activity) Regulations 2021

24 December 2020 P.U. (A) 375 Labuan Business Activity Tax (Requirements for Labuan Business Activity) 2018 (Amendment) Regulations 2020

24 December 2020 P.U. (A) 376 Income Tax (Deductions Not Allowed for Payment Made to Labuan Company By Resident) Rules 2018 (Amendment) 2020

2 June 2020 P.U. (A) 177 Labuan Business Activity Tax (Exemption) Order 2020

31 December 2018 P.U. (A) 375 Income Tax (Deductions Not Allowed for Payment Made to Labuan Company By Resident) Rules 2018

31 December 2018 P.U. (A) 392 Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2018

5 February 2018 P.U. (A) 20 Labuan Business Activity Tax (Automatic Exchange of Financial Account Information) Regulations 2018

26 December 2017 P.U. (A) 409 Labuan Business Activity Tax (Country-By-Country Reporting) Regulations 2017

21 March 2013 P.U. (A) 99 Labuan Business Activity Tax (Exemption) Order 2013

21 March 2013 P.U. (A) 100 Labuan Business Activity Tax (Exemption) (No. 2) Order 2013

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