The Tourism Tax (Amendment) (No. 2) Regulations 2023 [P.U. (A) 408/2023], which were gazetted on 29 December 2023, introduce several modifications to the Tourism Tax Regulations 2017 [P.U. (A) 228/2017].
The main amendments include the following changes:
- The substitution of regulation 2, which pertains to the application for registration by an operator to the Director General and the issuance of a tourism tax registration number and certificate of registration upon approval.
- The deletion of regulations 3, 7, 8 and 20, and Second Schedule,
- The amendment of regulation 13, which now states that the form and manner of application for certain purposes will be determined by the Director General instead of using “Form TTx-04”.
- Changes in the language used in the regulations, such as substituting the word “sijil” with “perakuan” in the shoulder note and subregulation (1) of regulation 4 .
- The amendment of regulation 6(5)(c) to replace the words “identification number” with “registration number”.
- The amendment of the heading of Part IV of the principal Regulations to read “PAYMENT AND REFUND” instead of “RETURNS AND PAYMENT”.
- The amendment of regulation 11, which involves a substitution in subregulation (1) as: “(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”
These amendments are set to come into operation on 1 January 2024
References:
Tourism Tax (Amendment)(No. 2) Regulations 2023
Tourism Tax Regulations 2017
