Section 20F
Invoice, receipt or other document
Every digital platform service provider shall, within thirty days from the date the accommodation premises is made available or such extended period as may be approved by the Director General, issue an invoice, a receipt or other document in the national language or in the English language to a tourist in respect of the accommodation premises made available through service relating to online booking accommodation premises and shall state the amount of tourism tax payable separately from any other charges imposed on the tourist.
(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.