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Tourism Tax (Compounding of Offences) Regulations 2023

With the Public Prosecutor's approval, the Ministry has issued the Tourism Tax (Compounding of Offences) Regulations 2023 under the Tourism Tax Act 2017 [Act 791].

These regulations will come into effect on 2 March 2023 and prescribe certain offences as compoundable, which may be compounded with the written consent of the Public Prosecutor.

Upon receiving information or a complaint regarding a compoundable offence, the Director General or a senior customs officer may issue an offer to compound the offence in Form 2 of the Second Schedule, with a validity period of 14 days.

If the sum offered is fully paid within the validity period, no further action will be taken against the offender.

The person who accepts the offer must return Form 3 of the Second Schedule, and payment must be made by bank draft payable to the Director General.

The prosecution may be initiated if no payment is received within the specified period.

The following of