Malaysia legislation
Section 2
Section 2
The Tourism Tax Act 2017 [Act 791], which is referred to as the “principal Act” in this Act, is amended by inserting after section 1 the following section:
“Territorial and extra-territorial application 1a. (1) This Act and its subsidiary legislation shall apply both within and outside Malaysia.
(2)
Notwithstanding subsection (1), this Act and its subsidiary legislation shall apply to any person of whatever nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person is a digital platform service provider registered under section 20d.”.
Amendment of section 2