Malaysia legislation

Section 9

of *TOURISM TAX ACT 2017

Section 9

(a)

exempt any tourist or class of tourist from the payment of the whole or any part of the tourism tax;

(b)

exempt any operator, class of operator, digital platform service provider or class of digital platform service provider from collecting the whole or any part of the tourism tax; or

(c)

exempt any operator, class of operator, digital platform service provider or class of digital platform service provider from the requirement to register under Part IV or

Part VA.

(2)

The Minister may, in any particular case and subject to such conditions as he deems fit to impose, exempt any person from all or any of the provisions of this Act.

Read in full context — *TOURISM TAX ACT 2017 →