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Income Tax (Exemption) (No. 9) Order 2021: Tour Operating Business

Updated: May 1


The Minister exempts a qualifying person from the payment of income tax in a basis period for a year of assessment in respect of the statutory income derived from a qualifying activity.

55. Income Tax (Exemption) (No. 9) Order 2021
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P.U. (A) 344 (2021)- Stamp Duty (Exemption) (No. 9) Order 2021 - 23 August 2021

55.1 P.U. (A) 344 (2021)
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1. Under this Exemption Order:-


👉 Tourism companies that provide domestic travel packages for local or foreign tourists, including transportation by air, land or sea and accommodation


👉 Tax-exempt in respect of the statutory income derived from a qualifying activity


2. Conditions:-


👉 the total number of local tourists participating in a qualifying activity is at least 200

👉 Authorized person of the Ministry of Tourism, Arts and Culture of Malaysia must verify, in writing, the total number of local and foreign tourists involved in domestic tourism.


3. Where a qualifying person carries on a qualifying activity and an activity other than a qualifying activity, each activity shall be treated as a separate and distinct source of that qualifying person


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1. 根据这项豁免指令 [Income Tax (Exemption) (No. 9) Order 2021]:


👉 为本地或外国游客提供国内旅游配套[包括:交通和住宿的旅游业公司


👉 在符合条件后,享有免税资格


2. 条件:


👉 本地游客游客总数不低于200人


👉 马来西亚旅游、艺术和文化部授权人必须以书面形式,核实参与国内旅游的本地和外国游客总数。


3. 符合条件的旅游公司,如果同时从事符合条件和不符合条件的旅游服务,每项服务应被视为单一及独立的收入来源 [separate and distinct source ]。








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