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Section 20F

Invoice, receipt or other document

of Tourism Tax Act 2017

ActIn forceProvision 26 of 88
Section 20F

(2)

The invoice, receipt or other document referred to in subsection (1)

may be issued electronically or in physical form.

(3)

Any digital platform service provider who contravenes subsection (1) 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.

Read in full context — Tourism Tax Act 2017 →