Tourism Tax (Amendment) Regulations 2023

Introduction:

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.