Is PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 still in force?

Yes — PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 is currently in force.

How many sections does PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 have?

PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 contains 15 sections.

/akn/my/act/pua/2023/408

PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 15

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 408 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 70 Akta Cukai Pelancongan 2017 [Akta 791], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai

Pelancongan (Pindaan) (No. 2) 2023.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2024.

Penggantian peraturan 2

Seksyen 2

Peraturan-Peraturan Cukai Pelancongan 2017 [P.U. (A) 228/2017], yang disebut

“Peraturan-Peraturan ibu”

dalam

Peraturan-Peraturan ini, dipinda dengan menggantikan peraturan 2 dengan peraturan yang berikut:

“Permohonan bagi pendaftaran 2.

(1)

Seseorang pengendali yang memohon untuk berdaftar di bawah seksyen 10 Akta hendaklah memohon kepada Ketua Pengarah.

(2)

Apabila permohonan yang disebut dalam subperaturan (1)

diterima, Ketua Pengarah hendaklah memberikan suatu nombor pendaftaran cukai pelancongan dan mengeluarkan suatu perakuan pendaftaran kepada pengendali yang pendaftarannya telah diluluskan.”.

Pemotongan peraturan 3

Seksyen 3

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 3.

Seksyen 4

Pindaan peraturan 4

(a)

dalam nota bahu, dengan menggantikan perkataan “sijil” dengan perkataan “perakuan”; dan

(b)

dalam subperaturan (1), dengan menggantikan perkataan “sijil” dengan perkataan “perakuan”.

Pindaan peraturan 6

Seksyen 5

Perenggan 6(5)(c) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “nombor pengenalan” dengan perkataan “nombor pendaftaran”.

Seksyen 6

Pindaan Bahagian IV

Peraturan-Peraturan ibu dipinda dalam kepala Bahagian IV dengan menggantikan perkataan “PENYATA DAN PEMBAYARAN” dengan perkataan “PEMBAYARAN DAN

PEMBAYARAN BALIK”.

Seksyen 7

Pemotongan peraturan 7

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 7.

Seksyen 8

Pemotongan peraturan 8

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 8.

Seksyen 9

Pindaan peraturan 11

Peraturan-Peraturan ibu dipinda dengan menggantikan subperaturan (1) dengan subperaturan yang berikut:

“(1)

Mana-mana orang yang layak untuk menuntut pembayaran balik di bawah seksyen 21 atau seksyen 22 Akta hendaklah memohon kepada

Ketua Pengarah.”.

Seksyen 10

Pindaan peraturan 13

“Borang TTx-04” dengan perkataan “bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”.

Seksyen 11

Pemotongan peraturan 20

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 20.

Seksyen 12

Pemotongan Jadual Kedua

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Kedua.

Dibuat 22 Disember 2023

[MOF.TAX(S)700-1/3/17JLD.4; KE.HF(152)899/07(16); PN(PU2)745/JLD.3]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

TOURISM TAX ACT 2017

TOURISM TAX (AMENDMENT) (NO. 2) REGULATIONS 2023

Opening note

Preamble

IN exercise of the powers conferred by section 70 of the Tourism Tax Act 2017 [Act 791], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Tourism Tax (Amendment)

(No. 2) Regulations 2023.

(2)

These Regulations come into operation on 1 January 2024.

Substitution of regulation 2 2.

The Tourism Tax Regulations 2017 [P.U. (A) 228/2017], which are referred to as the “principal Regulations” in these Regulations, are amended by substituting for regulation 2 the following regulation:

“Application for registration 2.

(1)

An operator who applies to be registered under section 10 of the Act shall apply to the Director General.

(2)

Upon receipt of the application referred to in subregulation (1), the Director General shall assign a tourism tax registration number and issue a certificate of registration to the operator whose registration has been approved.”.

Deletion of regulation 3 3.

The principal Regulations are amended by deleting regulation 3.

Amendment of regulation 4 4.

Regulation 4 of the principal Regulations is amended in the national language text—

(a)

in the shoulder note, by substituting for the word “sijil” the word

“perakuan”; and

(b)

in subregulation (1), by substituting for the word “sijil” the word

“perakuan”.

Amendment of regulation 6 5.

Paragraph 6(5)(c) of the principal Regulations is amended by substituting for the words “identification number” the words “registration number”.

Amendment of Part IV

Seksyen 6

The principal Regulations are amended in the heading of Part IV by substituting for the words “RETURNS AND PAYMENT” the words “PAYMENT AND REFUND”.

Deletion of regulation 7 7.

The principal Regulations are amended by deleting regulation 7.

Deletion of regulation 8 8.

The principal Regulations are amended by deleting regulation 8.

Amendment of regulation 11 9.

Regulation 11 of the principal Regulations is amended by substituting for subregulation (1) the following subregulation:

“(1)

Any person who is eligible to claim for a refund under section 21 or section 22 of the Act shall apply to the Director General.”.

Amendment of regulation 13 10.

Regulation 13 of the principal Regulations is amended by substituting for the words “Form TTx-04” the words “the form and manner as determined by the Director General”.

Deletion of regulation 20

Seksyen 11

The principal Regulations are amended by deleting regulation 20.

Seksyen 12

Deletion of Second Schedule

The principal Regulations are amended by deleting the Second Schedule.

Made 22 December 2023

[MOF.TAX(S)700-1/3/17JLD.4; KE.HF(152)899/07(16); PN(PU2)745/JLD.3]

DATUK SERI AMIR HAMZAH AZIZAN

Second Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023?: PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 408 2023, currently marked in force and first recorded in 2023.
Is PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 still in force?: Yes — PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 is currently in force.
When did PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 take effect?: PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 was first recorded in 2023.
How many sections does PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 have?: PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 contains 15 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023?: The official text of PERATURAN-PERATURAN CUKAI PELANCONGAN (PINDAAN) (NO. 2) 2023 is published at lom.agc.gov.my.