Section 20A
Imposition of tourism tax
Notwithstanding section 6, tourism tax shall be charged and levied on a tourist staying at any accommodation premises made available through service relating to online booking accommodation premises provided by a digital platform service provider at the rate fixed in accordance with section 8.
(2)
It shall be the duty of the tourist to pay the tourism tax to the digital platform service provider.
(3)
Where tourism tax for an accommodation premises made available through service relating to online booking accommodation premises has been paid by the tourist to the digital platform service provider, the operator shall not collect the tourism tax from the tourist, provided that the tourist shall submit proof of such payment.
24
Law of Malaysia
Duty of digital platform service provider to collect tourism tax and pay tourism tax collected to Director General