Section 142
of International Business Companies Order, 2000
Section 142
(1)
A foreign international company shall make an annual return in the prescribed form, and shall lodge the return with the Registrar not later than thirty days prior to the anniversary of the date of its registration or such later date as may be agreed to in writing by the Registrar.
(2)
The Authority may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make regulations –
(a)
prescribing the registers and returns to be kept and made by a foreign international company and fixing the times within which the same must be kept and made; and
(b)
prescribing the fees and charges to be paid for the lodging of any annual return.