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Tourism Tax (Amendment) Regulations 2023


The Minister, in accordance with section 70 of the Tourism Tax Act 2017, has made the Tourism Tax (Amendment) Regulations 2023. These Regulations have been enforced since 2 March 2023.

This post outlines the amendments to the Tourism Tax Regulations 2017 [P.U. (A) 228/2017]:-

Addition of Part IIA - Invoice or Receipt:

Operators who issue an invoice or receipt regarding accommodation premises provided to tourists must state certain particulars on the document.

These particulars include:

  • the invoice or receipt serial number,

  • the date of the invoice or receipt,

  • the name, address and tourism tax identification number of the operator, and

  • the number of accommodations and nights for each accommodation provided.