Malaysia legislation
Section 20
Section 20
(a)
fails to apply for registration under section 10, 11 or 20C;
(b)
fails to furnish a return under section 19 or 20I; or
22
Law of Malaysia
(c)
furnishes a return which to the Director General appears incomplete or incorrect, the Director General may assess to the best of the Director General’s judgment the amount of tourism tax due from and payable by, and the penalty payable under subsection 19(8) or 20I(6), if any, by, the operator or digital platform service provider and shall forthwith notify the operator or digital platform service provider of the assessment in writing.
(2)
The assessment under subsection (1) shall not be made more than six years from the date on which the tourism tax was due and payable.
(3)
Notwithstanding subsection (2), where in the opinion of the
Director General any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to tourism tax, the Director General may, for the purposes of making good any loss of tourism tax attributable to the fraud or wilful default, make an assessment at any time.
(4)
Where—
(a)
the Director General makes an assessment under subsection (1);
(b)
the tourism tax assessed has been paid but no return has been furnished for the period to which the assessment relates; and
(c)
the operator or digital platform service provider fails to furnish a return for any subsequent taxable period, the Director General may assess the tourism tax at such greater amount as he deems fit.
(5)
Where the Director General assesses the tourism tax at such greater amount under subsection (4), the Director General may make a supplementary assessment and shall notify the operator or digital platform service provider in writing accordingly.
Tourism Tax 23
(6)
Where the amount of tourism tax and penalty, if any, have been assessed and notified to any operator or digital platform service provider under subsection (1) or (5), the amount assessed shall be deemed to be the amount of tourism tax due and payable and penalty, if any, payable and such amount shall be paid by the operator or digital platform service provider, except to the extent that the assessment has been withdrawn or reduced.
(7)
The amount of tourism tax due and payable and penalty payable under subsection (6) shall be paid by the operator or digital platform service provider whether or not that operator or digital platform service provider appeals against the assessment.
(8)
The Director General may make any alteration in or any addition to the assessment made under this section as he deems fit to ensure the correctness of the assessment and shall forthwith notify the operator or digital platform service provider in writing.
PART VA
DIGITAL PLATFORM SERVICE PROVIDER
Imposition of tourism tax