Malaysia legislation

Section 12

of TOURISM TAX (AMENDMENT) ACT 2021

Section 12

Section 25 of the principal Act is amended—

(a)

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

the words “or digital platform service provider”;

(b)

in the English language text, in subsection (1), by inserting after the words “an operator” the words “or a digital platform service provider”;

(c)

in subsection (3), by substituting for the words “operator’s authority” the words “operator or digital platform service provider’s authority”;

(d)

in the national language text, in subsections (1), (2)

and (3), by inserting after the word “pengendali”

wherever appearing the words “atau pemberi perkhidmatan platform digital”; and

(e)

in the English language text, by inserting after the words

“the operator” wherever appearing the words “or digital platform service provider”.

Amendment of section 29

Section 12 — AKTA CUKAI PELANCONGAN (PINDAAN) 2021