Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pelancongan
(Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021.
P.U. (A)In force
Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021
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- Enacted
- 2021
- Sections
- 2
Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 is Malaysia P.U. (A), cited as P.U. (A) 114 2021, currently marked in force and first recorded in 2021.
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P.U. (A) 114
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PELANCONGAN
(PEMBERI PERKHIDMATAN PLATFORM DIGITAL)
(PENGECUALIAN) 2021
TOURISM TAX (DIGITAL PLATFORM
SERVICE PROVIDER) (EXEMPTION) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 114 2
AKTA CUKAI PELANCONGAN 2017
PERINTAH CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL)
(PENGECUALIAN) 2021
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 9 Akta Cukai Pelancongan 2017 [Akta 791], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Pengecualian daripada pembayaran cukai pelancongan
Pelancong yang berikut dikecualikan daripada membayar keseluruhan cukai pelancongan yang dikenakan oleh pemberi perkhidmatan platform digital:
(b)
pelancong yang merupakan pemastautin tetap Malaysia.
Dibuat 9 Mac 2021
[Perb. MOF.TAX(S)700-1/3/17 Jld.2; KE.HF(152)899/07(8); PN(PU2)745]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 114 3
TOURISM TAX ACT 2017
TOURISM TAX (DIGITAL PLATFORM SERVICE PROVIDER) (EXEMPTION) ORDER 2021
Opening note
Preamble
- IN exercise of the powers conferred by section 9 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 (Digital Platform Service
Provider) (Exemption) Order 2021.
(2)
This Order comes into operation on 1 July 2021.
Exemption from payment of tourism tax 2.
The following tourists are exempted from paying the whole of tourism tax charged by the digital platform service provider:
(b)
a tourist who is a permanent resident of Malaysia.
Made 9 March 2021
[Perb. MOF.TAX(S)700-1/3/17 Jld.2; KE.HF(152)899/07(8); PN(PU2)745]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021?
- Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 is Malaysia P.U. (A), cited as P.U. (A) 114 2021, currently marked in force and first recorded in 2021.
- Is Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 still in force?
- Yes — Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 is currently in force.
- When did Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 take effect?
- Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 was first recorded in 2021.
- How many sections does Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 have?
- Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 contains 2 sections.
- Where can I read the official version of Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021?
- The official text of Perintah Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021 is published at lom.agc.gov.my.
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