Seksyen 1
Nama dan permulaan kuat kuasa
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026.
P.U. (A)In force
Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026
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- Enacted
- 2026
- Sections
- 2
Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 309 2026, currently marked in force and first recorded in 2026.
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P.U. (A) 309
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN CUKAI PELANCONGAN
(PEMBERI PERKHIDMATAN PLATFORM DIGITAL)
(PINDAAN) 2026
TOURISM TAX (DIGITAL PLATFORM SERVICE PROVIDER)
(AMENDMENT) REGULATIONS 2026
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 309 2
AKTA CUKAI PELANCONGAN 2017
PERATURAN-PERATURAN CUKAI PELANCONGAN
(PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) 2026
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 70(2)(f) Akta Cukai Pelancongan 2017 [Akta 791], Menteri membuat peraturan-peraturan yang berikut:
Seksyen 2
Pindaan peraturan 15
Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform
Digital) 2021 [P.U. (A) 153/2021] dipinda dengan menggantikan peraturan 15 dengan peraturan yang berikut:
“Waktu bagi pengemukaan penyata dan pembayaran 15.
(1)
Mana-mana penyata dan pembayaran cukai pelancongan atau penalti yang kena dibayar melalui perkhidmatan elektronik boleh diterima pada bila-bila masa kecuali apabila perkhidmatan elektronik itu sedang disenggara.
(2)
Bagi maksud menentukan masa penerimaan penyata dan pembayaran cukai pelancongan atau penalti yang kena dibayar di bawah subperaturan (1), masa standard Malaysia (UTC/GMT + 8 jam) hendaklah terpakai.
(3)
Jika hari terakhir penerimaan penyata dan pembayaran cukai pelancongan atau penalti yang kena dibayar di bawah seksyen 20I Akta jatuh pada—
P.U. (A) 309 3
(d)
hari kelepasan am di negara yang orang berdaftar asing itu ditubuhkan, hari terakhir untuk menerima penyata dan pembayaran cukai pelancongan atau penalti yang kena dibayar itu adalah pada hari sebagaimana yang dinyatakan dalam perenggan (a), (b), (c) atau (d).”.
Dibuat 27 Ogos 2026
[MOF.700-1/3/17 JLD.5 (S); KE.HF(152)899/07 JLD.2(5); PN(PU2)745/JLD.3]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 309 4
TOURISM TAX ACT 2017
TOURISM TAX (DIGITAL PLATFORM SERVICE PROVIDER)
(AMENDMENT) REGULATIONS 2026
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 70(2)(f) 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
(Digital Platform Service Provider) (Amendment) Regulations 2026.
(2)
These Regulations come into operation on 1 September 2026.
Amendment of regulation 15 2.
The Tourism Tax (Digital Platform Service Provider) Regulations 2021
[P.U. (A) 153/2021] are amended by substituting for regulation 15 the following regulation:
“Hours for submission of return and payment 15.
(1)
Any return and payment of tourism tax or penalty payable through electronic services may be received at any time except when the electronic services are under maintenance.
(2)
For the purpose of determining the time of receipt of the return and payment of tourism tax or penalty payable under subregulation (1), the Malaysian standard time (UTC/GMT + 8 hours) shall apply.
(3)
Where the last date of receiving the return and payment of tourism tax or penalty payable under section 20I of the Act falls on—
(c)
a weekly holiday in the country where the foreign registered person is established; or
(d)
a public holiday in the country where the foreign registered person is established, the last day to receive such return and payment of tourism tax or penalty payable is on the day as specified in paragraph (a), (b), (c) or (d).”.
Made 27 August 2026
[MOF.700-1/3/17 JLD.5 (S); KE.HF(152)899/07 JLD.2(5); PN(PU2)745/JLD.3]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
Common questions
- What is Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026?
- Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 309 2026, currently marked in force and first recorded in 2026.
- Is Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 still in force?
- Yes — Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 is currently in force.
- When did Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 take effect?
- Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 was first recorded in 2026.
- How many sections does Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 have?
- Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 contains 2 sections.
- Where can I read the official version of Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026?
- The official text of Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan) 2026 is published at lom.agc.gov.my.
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