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PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017

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Type
P.U. (A)
Status
In force
Enacted
2017
Sections
3

Quick answer

About this p.u. (a)

PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 240 2017, currently marked in force and first recorded in 2017.

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 2

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Pelancong yang berikut dikecualikan daripada pembayaran keseluruhan cukai pelancongan:

(a)

pelancong yang merupakan warganegara Malaysia; dan

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(b)

pelancong yang merupakan pemastautin tetap Malaysia.

Pengecualian daripada pemungutan cukai pelancongan dan pendaftaran

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Seksyen 3

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Pengendali yang berikut dikecualikan daripada memungut keseluruhan cukai pelancongan dan kehendak untuk mendaftar di bawah Bahagian IV Akta:

(a)

pengendali yang mengendalikan homestay di bawah Program Pengalaman

Homestay Malaysia sebagaimana yang ditentukan oleh menteri yang dipertanggungkan dengan tanggungjawab bagi pelancongan, dan berdaftar dengan kementerian yang dipertanggungkan dengan tanggungjawab bagi pelancongan;

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(b)

pengendali yang mengendalikan kampungstay di bawah Program Visit My

Kampung: Kampungstay sebagaimana yang ditentukan oleh menteri yang dipertanggungkan dengan tanggungjawab bagi pelancongan, dan

P.U. (A) 240 3

berdaftar dengan kementerian yang dipertanggungkan dengan tanggungjawab bagi pelancongan;

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(c)

Kerajaan Persekutuan, Kerajaan Negeri, badan berkanun, pihak berkuasa tempatan atau institusi pengajian tinggi swasta yang berdaftar di bawah

Akta Institusi Pendidikan Tinggi Swasta 1996 [Akta 555] yang mengendalikan premis penginapan sebagai kemudahan bagi mana-mana orang bagi maksud pendidikan, latihan atau kebajikan;

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(d)

majikan yang mengendalikan premis penginapan sebagai kemudahan bagi pekerjanya;

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(e)

badan keagamaan atau kebajikan sebagaimana yang diluluskan oleh

Menteri, yang mengendalikan premis penginapan bagi maksud aktiviti keagamaan atau kebajikan dan bukan bagi maksud komersial dan berdaftar dengan Pendaftar Pertubuhan Malaysia atau di bawah mana-mana undang-undang bertulis yang mengawal selia badan itu; dan

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(f)

pengendali yang mengendalikan premis penginapan yang mempunyai empat bilik penginapan atau kurang.

Dibuat 21 Ogos 2017

[SULIT.KE.HF(152)860/01-Klt.2(32);Perb.R0.3865/356/1JLD.16(SK.5)A; PN(PU2)745]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

P.U. (A) 240 4

TOURISM TAX ACT 2017

TOURISM TAX (EXEMPTION) ORDER 2017

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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 (Exemption) Order 2017.

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(2)

This Order comes into operation on 23 August 2017.

Exemption from payment of tourism tax 2.

The following tourists are exempted from the payment of the whole of tourism tax:

(b)

a tourist who is a permanent resident of Malaysia.

Exemption from collecting tourism tax and registration 3.

The following operators are exempted from collecting the whole of tourism tax and the requirement to register under Part IV of the Act:

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(a)

an operator operating a homestay under the Pengalaman Homestay

Malaysia Programme as determined by the minister charged with the responsibility for tourism, and is registered with the ministry charged with the responsibility for tourism;

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(b)

an operator operating a kampungstay under the Visit My Kampung

Programme: Kampungstay as determined by the minister charged with the responsibility for tourism, and is registered with the ministry charged with the responsibility for tourism;

P.U. (A) 240 5

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(c)

the Federal Government, State Government, statutory body, local authority or private higher educational institutions registered under the

Private Higher Educational Institutions Act 1996 [Act 555] operating accommodation premises as a facility to any person for educational, training or welfare purposes;

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(d)

an employee operating accommodation premises as a facility to his employees;

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(e)

a religious or welfare body as approved by the Minister, operating accommodation premises for the purpose of religious or welfare activities and not for commercial purpose and registered with the Registrar of

Societies Malaysia or under any written law governing such body; and

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(f)

an operator operating accommodation premises having four accommodation rooms or less.

Made 21 August 2017

[SULIT.KE.HF(152)860/01-Klt.2(32);Perb.R0.3865/356/1JLD.16(SK.5)A; PN(PU2)745]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

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Common questions

What is PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017?
PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 240 2017, currently marked in force and first recorded in 2017.
Is PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 still in force?
Yes — PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 is currently in force.
When did PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 take effect?
PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 was first recorded in 2017.
How many sections does PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 have?
PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017?
The official text of PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 is published at lom.agc.gov.my.
PERINTAH CUKAI PELANCONGAN (PENGECUALIAN) 2017 (No. 240)