Section 14
Section 14
Every operator shall, within thirty days from the date the accommodation is provided or such extended period as may be approved by the Director General, issue an invoice, receipt or other document in the national language or in the English language to a tourist in respect of the accommodation provided and shall state the
Tourism Tax 17
rate and amount of tourism tax payable separately from the charges for the accommodation provided by the operator.
(1A)
Notwithstanding subsection (1), the Director General may, upon request in writing and subject to such conditions as he thinks fit to impose, approve any one or more of the prescribed particulars not to be contained in an invoice.
(2)
No invoice, receipt or other document showing an amount which purports to be tourism tax shall be issued by a person who is not an operator.
(3)
Any person who contravenes subsection (1) or (2) commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding one year or to both.
(4)
For the purposes of this section, and sections 15 and 30, the reference to other document includes local order and statement of account.