Malaysia legislation

Section 65

of *TOURISM TAX ACT 2017

Section 65

Transaction of business on behalf of operator or digital platform service provider

(a)

refund;

(b)

remission;

(c)

exemption; or

(d)

any other matters as may be approved by the Director

General.

(2)

The person who transacts business on any of the matters stated in subsection (1) on behalf of an operator or a digital platform service provider shall—

60

Law of Malaysia

(a)

produce a letter of authorization from the operator or digital platform service provider whom the person represents; and

(b)

produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.