Malaysia legislation
Section 7
Section 7
(2)
Every operator shall pay the tourism tax collected or liable to be collected under this Act to the Director General.
Rate of tourism tax
*8. (1) The Minister may, with the concurrence of the minister charged with the responsibility for tourism, by order published in the
Gazette, fix the rate of the tourism tax to be charged and levied under this Act.
(2)
For the purpose of subsection (1), “fix” includes “increase” or
“reduce”.
(3)
Any order made under subsection (1) shall be laid before the
Dewan Rakyat.
(4)
(Deleted by Act 851).
(5)
(Deleted by Act 851).
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NOTE⎯For application of section 8 Tourism Tax Act 2017 [Act 791]–see subsection 1(3) and section 21 of Tourism Tax (Amendment) Act 2021 [Act A1633] w.e.f. 1 July 2021.
14
Law of Malaysia
Power of Minister to exempt