Malaysia legislation
Section 3
Section 3
Section 2 of the principal Act is amended—
(a)
by inserting after the definition of “operator” the following definition:
‘ “digital platform service provider” means any person who provides service relating to online booking accommodation premises to a tourist whether such person is in Malaysia or outside Malaysia;’; and
(b)
by inserting after the definition of “accommodation premises” the following definition:
‘ “service relating to online booking accommodation premises” means any online service relating to the booking of accommodation premises that is delivered automatically over the internet or any other electronic network;’.
Tourism Tax (Amendment)
5
Amendment of section 9