Section 2

“prescribed” means prescribed by regulations made under this Act;

“document” has the meaning assigned to it in section 3 of the

Evidence Act 1950 [Act 56];

“electronic” has the meaning assigned to it in section 5 of the

Electronic Government Activities Act 2007 [Act 680];

“Director General” means the Director General of Customs and

Excise appointed under subsection 3(1) of the Customs Act 1967

[Act 235];

“computer” has the meaning assigned to it in section 3 of the

Evidence Act 1950;

“Minister” means the minister charged with the responsibility for finance;

“person” includes an individual, a firm, a society, an association, a company and other body of persons;

“senior officer of customs” has the meaning assigned to it in subsection 2(1) of the Customs Act 1967;

“officer of customs” has the meaning assigned to it in subsection 2(1) of the Customs Act 1967;

“tourist” has the meaning assigned to it in subsection 2(1) of the

Tourism Industry Act 1992 [Act 482];

Tourism Tax 11

“operator” means any person who operates accommodation premises;

“digital platform service provider” means any person who provides service relating to online booking accommodation premises to a tourist whether such person is in Malaysia or outside Malaysia;

“accommodation premises” has the meaning assigned to it in subsection 2(1) of the Tourism Industry Act 1992;

“service relating to online booking accommodation premises”

means any online service relating to the booking of accommodation premises that is delivered automatically over the internet or any other electronic network;

“surcharge” means the surcharge imposed under section 26;

“taxable period” means the period as specified in section 18.