Malaysia legislation
Section 19
Section 19
(2)
Where the whole or any part of the tourism tax is not received by the operator from the tourist within a period of twelve calendar months from the date of the invoice for the accommodation provided, the operator shall account for the tourism tax in a return in the form and manner as determined by the Director General in the taxable period following after the end of that period of twelve calendar months.
(3)
Any operator who ceases to be registered under section 12
shall, not later than thirty days after so ceasing or such later date as the Director General may allow, furnish a return containing particulars as the Director General may determine in respect of that part of the last taxable period during which the operator was registered.
(4)
Any operator who is required to furnish a return under this section shall pay to the Director General the amount of tourism tax due and payable by the operator in respect of the taxable period to which the return relates not later than the last day on which the operator is required to furnish the return.
(5)
The return referred to in subsections (1), (2) and (3) shall be furnished whether or not there is tourism tax to be paid.
(6)
Any operator who fails to furnish the return as required under subsection (1), (2) or (3) 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.
(7)
Any operator who fails to pay to the Director General the amount of tourism tax due and payable under subsection (4) 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.
(8)
Where any tourism tax due and payable is not paid wholly or partly by any operator after the last day on which it is due and
Tourism Tax 21
payable under subsection (4) and no prosecution is instituted, the operator shall pay—
(a)
for the first thirty-day period that the tourism tax is not paid wholly or partly after the expiry of the period specified in subsection (4), a penalty of ten per cent of the amount of tourism tax remain unpaid;
(b)
for the second thirty-day period that the tourism tax is not paid wholly or partly after the expiry of the period specified in subsection (4), an additional penalty of ten per cent of the amount of tourism tax remain unpaid; and
(c)
for the third thirty-day period that the tourism tax is not paid wholly or partly after the expiry of the period specified in subsection (4), an additional penalty of ten per cent of the amount of tourism tax remain unpaid.
(9)
Subject to subsection (11), a prosecution for an offence under subsection (7) may be instituted after the expiry of the period specified in paragraph (8)(c).
(10)
The court may order an operator who is convicted for an offence under subsection (7) to pay the penalty specified in subsection (8).
(11)
No prosecution for an offence under subsection (7) shall be instituted against the operator who has paid the amount of tourism tax due and payable and the penalty specified in subsection (8) within the period specified in subsection (8).
Power to assess