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.
Amendment of Regulation 6: Regulation 6 has been amended to include the following particulars on a credit note or debit note:
the serial number of the credit note or debit note,
the date of issuance of the credit note or debit note,
the name, address and tourism tax identification number of the operator,
the serial number and the date of the original invoice or receipt,
the reason for issuing the credit note or debit note,
the number of accommodations and nights for each accommodation provided, and
the rate and amount of tourism tax chargeable.
Substitution of Regulation 8: “Manner of furnishing of return
Regulation 8 now specifies that a return made under regulation 7 must be furnished to the Director General through electronic services or in any manner as the Director General may determine.
A return will be deemed furnished when the Director General has received it through electronic services or in any manner as the Director General may determine.
Substitution of Regulation 9:
Regulation 9 has been amended to specify that payment of tourism tax under section 19 of the Act, penalty, surcharge or any other money under the Act shall be made through electronic banking or in any manner as the Director General may determine.
Where the payment is made through electronic banking, the amount shall be deemed not to have been received until such amount is lodged to the credit of the Director General.
where the payment is made in any manner as the Director General may determine, the amount shall be deemed not to have been received, notwithstanding any receipt given until the Director General duly receives the such amount.
Substitution of Regulation 11:
Regulation 11 of the principal Regulations is amended by deleting sub-regulation (3).
You may read the full Tourism Tax (Amendment) Regulations 2023 by downloading the attachment below:-