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| (i) | Offshore companies in Labuan undertaking offshore business can elect to pay tax at a rate of 3% from net profit; or pay RM20,000.
| | (ii) | Income of offshore companies from non-trading activities is not subjected to any taxes | | (iii) | Management and technical fees, interest and royalty paid by offshore companies to non-residents or to other offshore companies are exempted from withholding tax.
| | (iv) | Dividend received by or from offshore companies is not subjected to income tax except for dividend received from companies undertaking offshore business activities.
| | (v) | All documents relating to business of offshore companies are not subjected to stamp duty.
| | (vi) | Non citizen working in Labuan in the field of management who are engaged by offshore companies are exempted from income tax on 50% of their gross income up to the year of assessment 2004.
| | (vii) | Trust company is exempted from income tax on 65% of the statutory income for qualifying services to an offshore company from YA 2000(current year) to YA 2004.
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Terakhir Dikemaskini Selasa, 19 April 2011 11:37 |
Integrated Sistem Pemantauan Aduan Agensi Awam
PERCUKAIAN 
