Malaysia legislation
Section 70
Section 70
(2)
Without prejudice to the generality of subsection (1), regulations may be made for the following purposes:
(a)
to prescribe matters relating to registration of operator;
(b)
to prescribe the offices for the administration of the tourism tax and for the days and times during which the offices may be opened for business;
(c)
(Deleted by Act 851);
(ca) to prescribe the particulars in an invoice or a receipt to be used under and for purposes connected with this Act;
(d)
to provide for offences and penalties not exceeding a fine of thirty thousand ringgit or imprisonment not exceeding one year or both for the contravention of any provision of the regulations;
(e)
to prescribe matters relating to electronic service; and
(f)
to prescribe matters relating to digital platform service provider.
64
Act 791
LIST OF AMENDMENTS
Amending law
Short title
In force from
A1633
Tourism Tax (Amendment)
Act 2021