Section 24
Deduction from return of refunded tourism tax
The Director General may approve, subject to such conditions as he deems fit to impose, an application by any operator or digital platform service provider to deduct from time to time from the operator’s return or digital platform service provider’s return referred to in subsection 19(1) or subsection 20I(1) the amount of tourism tax paid but subsequently refunded to the tourist by reason of—
(a)
cancellation of accommodation; or
(b)
such other reason as may be approved by the Director
General.
(2)
The operator or digital platform service provider shall make the deduction referred to in subsection (1) within one year after the refund of the tourism tax was made, or such extended period as may be approved by the Director General.
Tourism Tax 33
Power to collect tourism tax, etc., from persons owing money to operator or digital platform service provider