Malaysia legislation

Section 18

of TOURISM TAX (AMENDMENT) ACT 2021

Section 18

Amendment of section 65

(a)

in the shoulder note, by inserting after the word “operator”

the words “or digital platform service provider”;

(b)

in the English language text, by inserting after the words

“an operator” wherever appearing the words “or a digital platform service provider”;

(c)

in the English language text, in subsection (2), by inserting after the words “the operator” wherever appearing the words “or digital platform service provider”; and

(d)

in the national language text, in subsections (1) and (2), by inserting after the word “pengendali” wherever appearing the words “pemberi perkhidmatan platform digital”.

Amendment of section 69

Section 18 — AKTA CUKAI PELANCONGAN (PINDAAN) 2021