Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Pelancongan (Kadar Cukai
Pemberi Perkhidmatan Platform Digital) 2021.
/akn/my/act/pua/2021/113
PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 is Malaysia P.U. (A), cited as P.U. (A) 113 2021, currently marked in force and first recorded in 2021.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 8 Akta Cukai Pelancongan 2017 [Akta 791], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Cukai pelancongan yang akan dikenakan dan dilevikan ke atas pelancong yang menginap di mana-mana premis penginapan yang tersedia melalui perkhidmatan yang berhubungan dengan tempahan premis penginapan dalam talian yang diberikan oleh pemberi perkhidmatan platform digital hendaklah ditetapkan pada kadar sepuluh ringgit sebilik semalam.
Dibuat 9 Mac 2021
[Perb. MOF.TAX(S)700-1/3/17 Jld.2; KE.HF (152)899/07(7); PN(PU2)745]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 8(3)
Akta Cukai Pelancongan 2017]
P.U. (A) 113 3
TOURISM TAX ACT 2017
TOURISM TAX (RATE OF DIGITAL PLATFORM SERVICE PROVIDER TAX) ORDER 2021
Opening note
Preamble
- IN exercise of the powers conferred by section 8 of the Tourism Tax Act 2017 [Act 791], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Tourism Tax (Rate of Digital Platform Service
Provider Tax) Order 2021.
(2)
This Order comes into operation on 1 July 2021.
Rate of tourism tax 2.
Tourism tax to be charged and levied on tourist staying at any accommodation premises made available through service relating to online booking accommodation premises provided by a digital platform service provider shall be fixed at the rate of ten ringgit per room per night.
Made 9 March 2021
[Perb. MOF.TAX(S)700-1/3/17 Jld.2; KE.HF (152)899/07(7); PN(PU2)745]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before Dewan Rakyat pursuant to subsection 8(3) of the Tourism Tax Act 2017]
Common questions
- What is PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021?
- PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 is Malaysia P.U. (A), cited as P.U. (A) 113 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 still in force?
- Yes — PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 is currently in force.
- When did PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 take effect?
- PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 was first recorded in 2021.
- How many sections does PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 have?
- PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021?
- The official text of PERINTAH CUKAI PELANCONGAN (KADAR CUKAI PEMBERI PERKHIDMATAN PLATFORM DIGITAL) 2021 is published at lom.agc.gov.my.