Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part XI · Transitional
64. Payment before effective date
Feedback & supportDeparture levy shall not be charged on or payable by any person who has made full payment before the effective date for his travel to leave Malaysia on or after the effective date.
Where any person who made payment to travel to leave
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9
Malaysia partly before the effective date and partly on or after the effective date, the departure levy shall be charged and payable by the person for the part payment made on or after the effective date.
45
LIST OF AMENDMENTS
Amending Law
Short title
In force from
Act A1674
Departure Levy (Amendment) Act 2022
01-01-2023
Act 851
Finance (No. 2) Act 2023 30-12-2023
46
LIST OF SECTIONS AMENDED
Section
Amending Authority
In force from
11
Act 851 30-12-2023 62A
Act A1674 01-01-2023
62B
Act A1674 01-01-2023