Malaysia legislation
Section 20I
Section 20I
(2)
Every digital platform service provider 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 digital platform service provider in respect of the taxable period to which the return relates not later than the last day on which the digital platform service provider is required to furnish the return.
(3)
Any digital platform service provider who ceases to be registered under section 20D 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 digital platform service provider was registered.
(4)
The return referred to in subsection (1) shall be furnished
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Law of Malaysia whether or not there is tourism tax to be paid.
(5)
Any digital platform service provider who fails to furnish the return as required under 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.
(6)
Any digital platform service provider who fails to pay to the
Director General the amount of tourism tax due and payable under subsection (2) 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)
Where any tourism tax due and payable is not paid wholly or partly by any digital platform service provider after the last day on which it is due and payable under subsection (2) and no prosecution is instituted, the digital platform service provider 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 (2), a penalty of ten percent 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 (2), an additional penalty of ten percent 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 (2), an additional penalty of ten per cent of the amount of tourism tax remain unpaid.
(8)
Subject to subsection (10), prosecution for an offence under subsection (6) may be instituted after the expiry of the period specified in paragraph (7)(c).
(9)
The court may order a digital platform service provider who is convicted for an offence under subsection (6) to pay the penalty as
Tourism Tax 29
specified in subsection (7).
(10)
No prosecution for an offence under subsection (6) shall be instituted against the digital platform service provider who has paid the amount of tourism tax due and payable and the penalty specified in subsection (7) within the period specified in subsection (7).
Duty to keep record