Malaysia legislation
Section 20H
Section 20H
Taxable period
(2)
The digital platform service provider may apply in writing to the Director General for a taxable period other than a period as determined under subsection (1).
(3)
The Director General may, upon receiving any application
Tourism Tax 27
under subsection (2)⎯
(a)
allow the application and the taxable period shall be the period as applied for;
(b)
refuse the application and the taxable period shall remain as determined under subsection (1); or
(c)
vary the length of the taxable period or the date on which the taxable period begins or ends.
(4)
The Director General may, as he deems fit, reassign the digital platform service provider to any taxable period other than the period to which has been previously determined under subsection (1) or (3).
Furnishing of returns and payment of tourism tax