Section 25

any person by whom any money is due or accruing or may become due to the operator or digital platform service provider;

any person who holds or may subsequently hold money for or on account of the operator or digital platform service provider; or

any person having authority from some other person to pay money to the operator or digital platform service provider, to pay to the Director General forthwith or within such period as the

Director General may allow, the money not being salary or wages due to the operator or digital platform service provider or so much thereof as is sufficient to pay the tourism tax due and payable, and penalty, surcharge or other money payable, if any, by the operator or digital platform service provider.

A copy of the notice referred to in subsection (1) shall be forwarded to the operator or digital platform service provider at his last known address.

All payments made pursuant to a notice under this section shall be deemed to have been made on behalf of the operator or digital platform service provider and with the operator or digital platform service provider’s authority and the authority of all other persons concerned.

34

Law of Malaysia

Payment by instalments