Section 17
Duty to keep records
Every operator shall keep full, true and up-to-date records of all transactions which affect or may affect his liability to collect tourism tax in such books of account or other records as the Director
General may direct.
(2)
Any record kept under this section shall be—
(a)
preserved for a period of seven years from the latest date to which the record relates;
(b)
in the national language or English language; and
(c)
kept in Malaysia, except as otherwise approved by the
Director General and subject to the conditions as he deems fit.
(3)
Where the record is in an electronically readable form, the record shall be kept in such manner as to enable the record to be readily accessible and convertible into writing.
(4)
Where the record is originally in a manual form and is subsequently converted into an electronic form, the record shall be retained in its original form prior to the conversion.
(5)
Any person who contravenes this section 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.
Tourism Tax 19