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PERINTAH CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PENGECUALIAN) 2021

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Type
P.U. (A)
Status
In force
Enacted
2021
Sections
2

Quick answer

About this p.u. (a)

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.

Opening note

Preamble

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  1. 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 1

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(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pelancongan

(Pemberi Perkhidmatan Platform Digital) (Pengecualian) 2021.

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(2)

Perintah ini mula berkuat kuasa pada 1 Julai 2021.

Pengecualian daripada pembayaran cukai pelancongan

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Seksyen 2

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Pelancong yang berikut dikecualikan daripada membayar keseluruhan cukai pelancongan yang dikenakan oleh pemberi perkhidmatan platform digital:

(a)

pelancong yang merupakan warganegara Malaysia; dan

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(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

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Opening note

Preamble

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  1. 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.

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(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

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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.