Tourism Tax (Digital Platform Service Provider) (Amendment) Regulations 2023

The Ministry has issued new regulations, the Tourism Tax (Digital Platform Service Provider) (Amendment) Regulations 2023, which will come into effect on March 2, 2023.

These regulations amend the Tourism Tax (Digital Platform Service Provider) Regulations 2021 and require every digital platform service provider issuing an invoice or receipt relating to accommodation premises to include certain particulars, such as:

• the serial number,

• date,

• name, address, registration number of the service provider, and

• the number of accommodations and nights provided.

The regulations also require credit notes or debit notes to include the following particulars:

1. the serial number of the credit note or debit note;

2. the date of issuance of the credit note or debit note;

3. the name, address and tourism tax registration number of the digital platform service provider;

4. the serial number and the date of the original invoice or receipt;

5. the reason for the issuance of the credit note or debit note;

6. the number of accommodations and nights for each accommodation provided; and

7. the rate and amount of tourism tax chargeable.”

No penalty shall be imposed if payment of tourism tax is proved to have been made by the digital platform service provider not later than (before amendment: before) the date specified under subsection 20I of the Act.

For the purpose of receiving returns and payments of tourism tax or penalty payable, where the last date specified in subsection 20I (1) of the Act falls on the Federal weekly holiday or Federal public holiday in Malaysia or in the country where the foreign registered person established, then the last day to receive such returns and payments of tourism tax or penalty payable is on the Federal weekly holiday or Federal public holiday in Malaysia or in the country where the digital platform service provider established.

The full text of the regulations can be found here:

1. Tourism Tax (Digital Platform Service Provider) (Amendment) Regulations 2023

55.1 Tourism Tax (Digital Platform Service Provider) (Amendment) Regulations 2023 - P.U

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