The Murut, alternatively referred to as Tagol/Tahol, constitute an indigenous ethnic community comprising 29 distinct sub-ethnic groups dwelling within the northern inland territories of Borneo. Characterized by their rich cultural diversity, the Murutic languages form a linguistic family encompassing approximately half a dozen closely intertwined Austronesian languages. Murut populations exhibit dispersion in Malaysia's Sabah and the northern part of Sarawak, as well as in the country of Brunei and the Indonesian North Kalimantan Province. Furthermore, the Murut people have close connections with the Tidung, who historically inhabited Borneo's east coast region that underwent processes of Islamization and Malayalization,

Labuan, officially the Federal Territory of Labuan, is an island federal territory of Malaysia. Its territory includes Labuan Island and six smaller islands, off the coast of the state of Sabah in East Malaysia. Labuan's capital is Victoria and is best known as an offshore financial centre offering international financial and business services via Labuan IBFC since 1990 as well as being an offshore support hub for deepwater oil and gas activities in the region. It is also a tourist destination for people travelling through Sabah, nearby Bruneians and scuba divers. The name Labuan derives from the Malay word labuhan which means harbour.