Section 26

Where tourism tax is allowed to be paid by instalments, the penalty under subsection 19(8) shall cease to be calculated from the date the Director General allows the payment by instalments.

Where there is a default in the payment of any one instalment on its due date for the payment of the balance of the amount due and payable, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equal to ten per cent of that balance and the surcharge shall be recoverable as if the surcharge were payable under this Act.

Recovery of tourism tax, etc., from persons leaving Malaysia