PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) 2023

Peraturan-peraturan ini bolehlah dinamakan

Peraturan-Peraturan

Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2023.

Peraturan-Peraturan ini mula berkuat kuasa pada 2 Mac 2023.

Bahagian Baharu IIA

nombor siri invois atau resit;

tarikh invois atau resit;

P.U. (A) 56 3

nama, alamat dan nombor pendaftaran pemberi perkhidmatan platform digital itu; dan

bilangan penginapan dan malam bagi setiap penginapan yang disediakan.”.

Pindaan peraturan 5

nombor siri nota kredit atau nota debit;

tarikh nota kredit atau nota debit itu dikeluarkan;

nama, alamat dan nombor pendaftaran cukai pelancongan pemberi perkhidmatan platform digital;

nombor siri dan tarikh invois atau resit yang asal;

sebab nota kredit atau nota debit itu dikeluarkan;

bilangan penginapan dan malam bagi setiap penginapan yang disediakan; dan

kadar dan amaun cukai pelancongan yang dikenakan.”.

Pindaan peraturan 7

the invoice or receipt serial number;

the date of the invoice or receipt;

the name, address and registration number of the digital platform service provider; and

P.U. (A) 56 6

the number of accommodation and nights for each accommodation provided.”.

Amendment of regulation 5 3.

Regulation 5 of the principal Regulations is amended by substituting for subregulation (3) with the following subregulation:

“(3) A credit note or debit note shall contain the following particulars:

the serial number of the credit note or debit note;

the date of issuance of the credit note or debit note;

the name, address and tourism tax registration number of the digital platform service provider;

the serial number and the date of the original invoice or receipt;

the reason for the issuance of the credit note or debit note;

the number of accommodation and nights for each accommodation provided; and

the rate and amount of tourism tax chargeable.”.

Amendment of regulation 7 4.

Subregulation 7(3) of the principal Regulations is amended by substituting for the word “before” the word “not later than”.

P.U. (A) 56 7

Amendment of regulation 15 5.

Regulation 15 of the principal Regulations is amended by inserting after subregulation (2) the following subregulation:

“(3)

Notwithstanding subregulation (2), for the purpose of receiving returns and payments of tourism tax or penalty payable, where the last date specified in subsection 20I (1) of the Act falls on the Federal weekly holiday or Federal public holiday in Malaysia or in the country where the foreign registered person established, then the last day to receive such returns and payments of tourism tax or penalty payable is on the Federal weekly holiday or Federal public holiday in Malaysia or in the country where the digital platform service provider established.”.

Made 28 February 2023

[MOF.TAX (S) 700-1/3/17; PN(PU2)745/JLD. 3]

ANWAR BIN IBRAHIM

Minister of Finance