Malaysia legislation

Section 11

of TOURISM TAX (AMENDMENT) ACT 2021

Section 11

Section 24 of the principal Act is amended—

(a)

in subsection (1)—

(i)

by inserting after the word “operator” the words

“or digital platform service provider”;

(ii)

by inserting after the words “operator’s return”

the words “or digital platform service provider’s return”; and

(iii)

by inserting after the words “subsection 19(1)”

the words “or subsection 20i(1)”; and

14

(b)

in subsection (2), by inserting after the word “operator”

the words “or digital platform service provider”.

Amendment of section 25

Section 11 — AKTA CUKAI PELANCONGAN (PINDAAN) 2021