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Section 20D

Registration of digital platform service provider

of Tourism Tax Act 2017

ActIn forceProvision 24 of 84
Section 20D
(1)

The Director General shall register any digital platform service provider who makes an application for registration under subsection 20C(1) or (3) with effect from the first day of the following month after the application is submitted to the Director

General.

(2)

Notwithstanding subsection (1), the Director General shall have the power to register any digital platform service provider who is not registered under subsection (1) with effect from the first day of the following month after the information relating to the operation of the digital platform service provider became known or is made known to the Director General.