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Tourism Tax (Amendment)(No. 2) Regulations 2023


The Tourism Tax (Amendment) (No. 2) Regulations 2023 [P.U. (A) 408/2023], which were gazetted on 29 December 2023, introduce several modifications to the  Tourism Tax Regulations 2017 [P.U. (A) 228/2017].

The main amendments include the following changes:

  1. The substitution of regulation 2, which pertains to the application for registration by an operator to the Director General and the issuance of a tourism tax registration number and certificate of registration upon approval.

  2. The deletion of regulations 3, 7, 8 and 20, and Second Schedule,

  3. The amendment of regulation 13, which now states that the form and manner of application for certain purposes will be determined by the Director General instead of using "Form TTx-04".

  4. Changes in the language used in the regulations, such as substituting the word "sijil" with "perakuan" in the shoulder note and subregulation (1) of regulation 4 .

  5. The amendment of regulation 6(5)(c) to replace the words "identification number" with "registration number".

  6. The amendment of the heading of Part IV of the principal Regulations to read "PAYMENT AND REFUND" instead of "RETURNS AND PAYMENT".

  7. The amendment of regulation 11, which involves a substitution in subregulation (1) as: “(1) Any person who is eligible to claim for a refund under section 21 or section 22 of the Act shall apply to the Director General"


These amendments are set to come into operation on 1 January 2024

References:

Tourism Tax (Amendment)(No. 2) Regulations 2023

301.1 [P.U (A) 408_2023] Tourism Tax (Amendment)(No. 2) Regulations 2023
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Tourism Tax Regulations 2017

301.2 [P.U (A) 228_2017] Tourism Tax Regulations 2017
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