Section 23

the whole or any part of the payment for accommodation payable to such operator has been written off in the operator’s accounts as bad debts; and

the Director General is satisfied that all reasonable efforts have been made by such operator to recover the payment for accommodation.

Subsection (1) shall not apply where part of payment for accommodation payable received by the operator is equal to or more than the tourism tax paid.

Where the operator referred to in subsection (1) has not received any payment for accommodation payable to the operator, the

Director General may allow such refund to be made to the operator.

Where a claim for refund is made in relation to part of payment for accommodation being written off, the amount of tourism tax refundable shall be the difference between the tourism tax paid and the payment for accommodation received.

Where a refund of tourism tax has been made under this section by the Director General to an operator and any payment for accommodation for which the tourism tax is payable is subsequently received by the operator, the operator shall repay to the Director

General—

Subsection (5) shall apply to any part payment received after the repayment made pursuant to paragraph (5)(b) so long as the total payment subsequently received does not exceed the amount of tourism tax refunded and the reference to the amount of the tourism tax refunded in paragraphs (5)(a) and (b) shall be construed as the reference to the remaining amount of the tourism tax refunded.

For the purpose of this section, “bad debt” means the outstanding amount for the payment for accommodation including tourism tax which is payable to the operator but has not been paid to, and is irrecoverable by, the operator.

Deduction from return of refunded tourism tax