Malaysia legislation

Section 10

of *TOURISM TAX ACT 2017

Section 10

(2)

The application referred to in subsection (1) shall be made within thirty days from the date the operator operates the accommodation premises.

Tourism Tax 15

(3)

Any operator who contravenes subsection (1) commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding one year or to both.

Liability of operator operating accommodation premises before commencement of the Act to be registered