Section 15

Production of invoice, receipt or other document by computer

of Tourism Tax Act 2017

ActIn forceProvision 15 of 88

For the purposes of any provision in this Act in relation to an invoice, receipt or other document, an operator or a digital platform service provider shall be treated as having issued an invoice, receipt or other document to a tourist if the requisite particulars are recorded in a computer and are—

(a)

transmitted or made available to the tourist by electronic means; or

(b)

produced on any material and the material is delivered to the tourist.

Law of Malaysia

Read in full context — Tourism Tax Act 2017 →