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From: <sophia@qx-trust.com>
To: <sophia@qx-trust.com>
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In-Reply-To: <007f01dc18ba$642544e0$2c6fcea0$@qx-trust.com>
Subject: Important Reminder: Tax Submission & Compliance for Labuan STS Entities
Date: Tue, 9 Dec 2025 09:09:34 +0800
Message-ID: <010101dc68a8$978b3770$c6a1a650$@qx-trust.com>
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Dear Sir/Madam

=20

We refer to the above matter.

=20

This is a gentle reminder to all Labuan Subject to Tax (STS) entities =
regarding key tax submission and compliance requirements as prescribed =
by the Inland Revenue Board of Malaysia (LHDN), effective from the Year =
of Assessment (YA) 2025 (current year basis):

=20

=F0=9F=94=B9 Submission & Payment Deadline

Tax returns and payments must be submitted within 7 months from the end =
of the accounting period.

=20

=F0=9F=94=B9 e-Filing Requirement

All tax filings must be done via e-Filing through mytax.hasil.gov.my.

=20

=F0=9F=94=B9 Audited Accounts

Tax filings must be based on audited financial statements.

=20

=F0=9F=94=B9 Penalties for Non-Compliance

*	A 10% penalty will apply for late or non-payment of taxes.
*	Prosecution and/or penalties may apply for late or non-submission of =
tax returns.

=20

=F0=9F=94=B8 Access to Tax Return (TR) Submission

Please note the following regarding e-Filing access:

=20

1.	The resident director of the Labuan entity MUST register for e-Filing =
access to facilitate the Tax Return (TR) submission.
2.	Alternatively, the Labuan entity may either self-register or appoint =
a licensed tax agent to manage the submission on its behalf.
3.	Should you require our assistance with the registration process, we =
are able to provide this service for a fee of USD100 (one-off).

=20

Please ensure timely action is taken to comply with these requirements =
and avoid potential penalties. Should you have any questions or require =
assistance, feel free to contact us.

=20

Thank you.

=20

Best wishes,

Sophia Lai

LL.B (Hons) London | CLP (Mal)

Trust Consultant

International Business & Private Wealth

Mobile: +60 18 228 9533 | Whatsapp:  <https://wa.me/60182289533> =
https://wa.me/60182289533

LinkedIn:  =
<https://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3Ad_flag=
ship3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3D%3D> =
linkedin.com/in/sophia-lai88

Website:  <http://www.qx-trust.com/> www.qx-trust.com

=20




=20

Kuala Lumpur Office:

Level 36, Maxis Tower,

Kuala Lumpur City Centre,

50088 Kuala Lumpur, Malaysia

T: +6018 228 9533

=20

Labuan Office:

Unit No. 3A-16, Level 3A,

Labuan Times Square, Jalan Merdeka,

87000 F.T. Labuan, Malaysia

T: +6087 430 060

=20

DISCLAIMER: The information contained in this e-mail and any attachments =
transmitted with it may contain information that is privileged, =
confidential and exempt from disclosure under applicable law and is =
intended only for the use of the individual or entity to whom they are =
addressed. If you are not the intended recipient, you are hereby =
notified that any dissemination, distribution or copying of this =
communication is strictly prohibited. In such case, you should delete =
this e-mail and notify us immediately.

=20

Please note that neither QX Trust Co. Ltd =
(=E5=8D=83=E7=8E=BA=E4=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8) (a member of QX =
Group) nor the sender accepts any responsibility for any damage caused =
from this e-mail and/or its attachment(s).


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--></style></head><body lang=3DEN-MY link=3D"#467886" vlink=3D"#96607D" =
style=3D'word-wrap:break-word'><div class=3DWordSection1><p =
class=3DMsoNormal><span =
style=3D'font-family:"Calibri",sans-serif;mso-fareast-language:ZH-CN'>Dea=
r Sir/Madam</span><span =
style=3D'font-family:"Calibri",sans-serif'><o:p></o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-family:"Calibri",sans-serif'><o:p>&nbsp;</o:p></span></p><p=
 class=3DMsoNormal style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>We refer =
to the above matter.<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>This is a =
gentle reminder to all <b>Labuan Subject to Tax (STS)</b> =
<b>entities</b> regarding key tax submission and compliance requirements =
as prescribed by the Inland Revenue Board of Malaysia (LHDN), effective =
from the <b>Year of Assessment (YA) 2025</b> (current year =
basis):<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></b></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Segoe UI =
Emoji",sans-serif;mso-ligatures:none'>&#128313;</span></b><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'> =
Submission &amp; Payment Deadline<o:p></o:p></span></b></p><p =
class=3DMsoNormal style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Tax =
returns and payments must be submitted <b>within 7 months</b> from the =
end of the accounting period.<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Segoe UI =
Emoji",sans-serif;mso-ligatures:none'>&#128313;</span></b><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'> e-Filing =
Requirement<o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>All tax =
filings must be done via <b>e-Filing</b> through =
<b>mytax.hasil.gov.my</b>.<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></b></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Segoe UI =
Emoji",sans-serif;mso-ligatures:none'>&#128313;</span></b><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'> Audited =
Accounts<o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Tax =
filings must be based on <b>audited financial =
statements</b>.<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Segoe UI =
Emoji",sans-serif;mso-ligatures:none'>&#128313;</span></b><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'> Penalties =
for Non-Compliance<o:p></o:p></span></b></p><ul style=3D'margin-top:0cm' =
type=3Ddisc><li class=3DMsoNormal =
style=3D'margin-bottom:8.0pt;text-align:justify;line-height:105%;mso-list=
:l3 level1 lfo3'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>A <b>10% =
penalty</b> will apply for <b>late or non-payment of =
taxes</b>.<o:p></o:p></span></li><li class=3DMsoNormal =
style=3D'margin-bottom:8.0pt;text-align:justify;line-height:105%;mso-list=
:l3 level1 lfo3'><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Prosecution=
 and/or penalties</span></b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'> may apply =
for <b>late or non-submission </b>of tax =
returns.<o:p></o:p></span></li></ul><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><b><span =
style=3D'font-family:"Segoe UI =
Emoji",sans-serif;mso-ligatures:none'>&#128312;</span></b><b><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'> Access to =
Tax Return (TR) Submission<o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Please =
note the following regarding e-Filing access:<o:p></o:p></span></p><p =
class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></p><ol style=3D'margin-top:0cm' start=3D1 type=3D1><li =
class=3DMsoNormal =
style=3D'margin-bottom:8.0pt;text-align:justify;line-height:105%;mso-list=
:l1 level1 lfo6'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>The =
<b>resident director</b> of the Labuan entity <b>MUST</b> register for =
e-Filing access to facilitate the Tax Return (TR) =
submission.<o:p></o:p></span></li><li class=3DMsoNormal =
style=3D'margin-bottom:8.0pt;text-align:justify;line-height:105%;mso-list=
:l1 level1 lfo6'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Alternative=
ly, the Labuan entity may either self-register or <b>appoint a licensed =
tax agent</b> to manage the submission on its =
behalf.<o:p></o:p></span></li><li class=3DMsoNormal =
style=3D'margin-bottom:8.0pt;text-align:justify;line-height:105%;mso-list=
:l1 level1 lfo6'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Should you =
require our assistance with the registration process, we are able to =
provide this service for a fee of<b> USD100 =
(one-off)</b>.<o:p></o:p></span></li></ol><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'><o:p>&nbsp;=
</o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;line-height:105%'><span =
style=3D'font-family:"Calibri",sans-serif;mso-ligatures:none'>Please =
ensure timely action is taken to comply with these requirements and =
avoid potential penalties. Should you have any questions or require =
assistance, feel free to contact us.<o:p></o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-size:11.0pt'><o:p>&nbsp;</o:p></span></p><p =
class=3DMsoNormal><span style=3D'mso-fareast-language:ZH-CN'>Thank =
you.</span><span lang=3DEN-US =
style=3D'mso-fareast-language:ZH-CN'><o:p></o:p></span></p><p =
class=3DMsoNormal><span lang=3DEN-US =
style=3D'mso-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></p><p =
class=3DMsoNormal><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;mso-fareast-lang=
uage:ZH-CN'>Best wishes,<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><b><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Sophia Lai<o:p></o:p></span></b></p><p =
class=3DMsoNormal style=3D'background:white'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'>LL.B (Hons) London | CLP =
(Mal)<o:p></o:p></span></i></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Trust Consultant<o:p></o:p></span></p><p =
class=3DMsoNormal style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>International Business &amp; Private =
Wealth<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Mobile: +60 18 228 9533 | Whatsapp: =
</span><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'><a href=3D"https://wa.me/60182289533"><span =
style=3D'color:#0563C1'>https://wa.me/60182289533</span></a><o:p></o:p></=
span></p><p class=3DMsoNormal style=3D'background:white'><span =
lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'>LinkedIn: </span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'><a =
href=3D"https://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3=
Ad_flagship3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3=
D%3D"><span =
style=3D'color:#0563C1;background:white'>linkedin.com/in/sophia-lai88</sp=
an></a></span><b><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;mso-fareast-lang=
uage:ZH-CN'><o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'>Website: <a =
href=3D"http://www.qx-trust.com/"><span =
style=3D'color:#0563C1'>www.qx-trust.com</span></a></span><span =
lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;mso-fareast-lang=
uage:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>&nbsp;</span><span lang=3DEN-US =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></p><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 style=3D'border-collapse:collapse'><tr =
style=3D'height:67.0pt'><td width=3D104 valign=3Dtop =
style=3D'width:78.3pt;padding:0cm 5.4pt 0cm 5.4pt;height:67.0pt'><p =
class=3DMsoNormal><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-ligatures:none;mso-fareast-language:ZH-CN'><img border=3D0 width=3D83 =
height=3D94 style=3D'width:.8666in;height:.975in' id=3D"Picture_x0020_3" =
src=3D"cid:image002.png@01DC68EB.885ECDF0"></span></b><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></b></p></td><td width=3D249 =
valign=3Dtop style=3D'width:186.95pt;padding:0cm 5.4pt 0cm =
5.4pt;height:67.0pt'><p class=3DMsoNormal =
style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></b></p><p =
class=3DMsoNormal style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Kuala Lumpur Office:</span></b><b><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Level 36, Maxis Tower,</span><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Kuala Lumpur City Centre,</span><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>50088 Kuala Lumpur, =
Malaysia<o:p></o:p></span></p><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>T: +6018 228 =
9533<o:p></o:p></span></p></td><td width=3D252 valign=3Dtop =
style=3D'width:189.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:67.0pt'><p =
class=3DMsoNormal style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></b></p><p =
class=3DMsoNormal style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Labuan Office:</span></b><b><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Unit No. 3A-16, Level 3A,</span><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Labuan Times Square, Jalan =
Merdeka,</span><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>87000 F.T. Labuan, Malaysia</span><span =
style=3D'font-family:"Arial",sans-serif;color:#222222;mso-fareast-languag=
e:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>T: +6087 430 =
060<o:p></o:p></span></p></td></tr></table><p class=3DMsoNormal =
style=3D'text-align:justify;background:white'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></i></p><p =
class=3DMsoNormal style=3D'text-align:justify;background:white'><i><span =
lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>DISCLAIMER: The information contained in this =
e-mail and any attachments transmitted with it may contain information =
that is privileged, confidential and exempt from disclosure under =
applicable law and is intended only for the use of the individual or =
entity to whom they are addressed. If you are not the intended =
recipient, you are hereby notified that any dissemination, distribution =
or copying of this communication is strictly prohibited. In such case, =
you should delete this e-mail and notify us immediately.</span></i><span =
lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;background:white'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>&nbsp;</span></i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;background:white'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>Please note that neither QX Trust Co. Ltd =
(</span></i><i><span lang=3DZH-CN =
style=3D'font-size:8.0pt;font-family:"MS =
Gothic";color:#999999;mso-fareast-language:ZH-CN'>=E5=8D=83</span></i><i>=
<span lang=3DZH-CN style=3D'font-size:8.0pt;font-family:"Microsoft =
JhengHei",sans-serif;color:#999999;mso-fareast-language:ZH-CN'>=E7=8E=BA=E4=
=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8</span></i><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>) (a member of QX Group) nor the sender accepts =
any responsibility for any damage caused from this e-mail and/or its =
attachment(s).</span></i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'><o:p></o:p></span></p></div></body></html>
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