Tag: Tourism Tax Regulations 2017

  • Tourism Tax (Compounding of Offences) Regulations 2023

    Tourism Tax (Compounding of Offences) Regulations 2023

    With the Public Prosecutor’s approval, the Ministry has issued the Tourism Tax (Compounding of Offences) Regulations 2023 under the Tourism Tax Act 2017 [Act 791].

    These regulations will come into effect on 2 March 2023 and prescribe certain offences as compoundable, which may be compounded with the written consent of the Public Prosecutor.

    Upon receiving information or a complaint regarding a compoundable offence, the Director General or a senior customs officer may issue an offer to compound the offence in Form 2 of the Second Schedule, with a validity period of 14 days.

    If the sum offered is fully paid within the validity period, no further action will be taken against the offender.

    The person who accepts the offer must return Form 3 of the Second Schedule, and payment must be made by bank draft payable to the Director General.

    The prosecution may be initiated if no payment is received within the specified period.

    The following offences are prescribed as compoundable offences:

    1. all offences committed under the Tourism Tax Act 2017 [Act 791] except for sections 39 and 58;
    2. all offences committed under the Tourism Tax Regulations 2017 [P.U. (A) 228/2017];
    3. all offences committed under the Tourism Tax (Digital Platform Service Provider) Regulations 2021 [P.U. (A) 153/2021].

    The full text of the regulations can be found here:

    54.1-Tourism-TaxCompounding-of-Offences-Regulations-2023-P.U.-A-55_2023Download
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  • Tourism Tax (TTx) Policy No. 2/2021 – Extension of Tourism Tax Exemption

    Tourism Tax (TTx) Policy No. 2/2021 – Extension of Tourism Tax Exemption

    1. On 27 December 2021, The Royal Malaysian Customs Department (RMCD) issued Tourism Tax Policy No. 2/2021 to provide guidance and clarification on the extension of the Tourism Tax (TTx) exemption until 31 December 2022, as revealed in the Budget 2022 speech.

    2. Despite the exemption from TTx, registered accommodation operators are still required to comply with the Tourism Tax Act 2017 and the Tourism Tax Regulations 2017 by submitting the TTx-03 return per their taxable periods, as stipulated in the policy.

    3. Join our Telegram – https://t.me/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021年12月27日，马来西亚皇家关税局 (RMCD) 发布了第2/2021号旅游税政策，为2022年财政预算案提呈时所透露的旅游税 (TTx) 豁免延长至2022年12月31日提供指导和澄清。

    2. 尽管旅游税豁免了，但注册住宿经营者仍需遵守《2017年旅游税法令》和《2017年旅游税条例》，按照政策规定，在每个应税期 [Taxable Periods] 提交 TTx-03 报表。

    3. 加入 Telegram 群 – https://t.me/YourAuditor 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

    95.1-TTx-Policy-2-2021Download
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