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:
the serial number of the credit note or debit note;