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Section 65

Transaction of business on behalf of operator or digital platform service provider

of Tourism Tax Act 2017

ActIn forceProvision 77 of 88
Section 65

(a)

refund;

(b)

remission;

(c)

exemption; or

(d)

any other matters as may be approved by the Director

General.

(2)

The person who transacts business on any of the matters stated in subsection (1) on behalf of an operator or a digital platform service provider shall—

60

Law of Malaysia

(a)

produce a letter of authorization from the operator or digital platform service provider whom the person represents; and

(b)

produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.