Tourism Tax Policy No. 2/2023: Extension of Grace Period for Tourism Tax Collection by DPSP

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Jun 25, 2023

Attention all Digital Platform Service Providers (DPSP) operating in Malaysia,

The Royal Malaysian Customs Department (RMCD) published Tourism Tax Policy (TTP) No. 2/2023 on April 13, 2023, on its MyTTx website to inform you of the extension to the grace period for the collection, accounting, and remittance of tourism tax (TTx) from foreign tourists who make online bookings for accommodation premises through registered DPSPs.

Under subsection 20B (1) of the Tourism Tax (Amendment) Act 2021, every DPSP is responsible for providing online booking services for accommodation premises in Malaysia to collect the tourism tax from the respective tourists.

Based on the previous grace period granted through Tourism Tax Policy No. 1/2023, we are pleased to inform you that the Minister of Finance has agreed to extend the same grace period from April 1, 2023, to December 31, 2025, for the following matters:

Registered DPSPs who do not receive payment directly from foreign tourists for the online booking of an accommodation premise are not liable to collect, account, and remit the tourism tax to the RMCD according to the registered DPSP’s relevant taxable period.
Registered operators who receive payment for the accommodation premises provided through online bookings made by foreign tourists via a DPSP are required to collect, account, and remit the tourism tax to the RMCD according to the registered operator’s relevant taxable period.
Registered DPSPs who receive payment for the accommodation premises provided through online bookings made by foreign tourists are liable to collect, account, and remit the tourism tax to the RMCD according to the registered DPSP’s relevant taxable period.

This extension aims to provide DPSPs ample time to comply with tax collection procedures. We encourage all DPSPs to review Tourism Tax Policy No. 2/2023 for further details and specific guidelines.

Please refer to the Malaysia Tourism Tax System (MyTTx) website for additional information or clarifications.

References:

Tourism Tax Policy No. 1/2023
Tourism Tax Policy No. 2/2023

161.1-Tourism-Tax-Policy-No.-2_2023 Download

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