Tourism Tax Policy No. 1/2023

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The Tourism Tax Policy (TTP) No. 1/2023, dated 16 February 2023, has been uploaded on the MyTTx website by the Royal Malaysian Customs Department (RMCD).

Based on the information provided, it is the responsibility of the registered digital platform service provider (DPSP) to charge, collect, account and remit the tourism tax (TTx) from tourists who make online bookings of accommodation premises in Malaysia through their service relating to online booking accommodation premises.

This requirement is mandated by subsection 20B(1) of the Tourism Tax (Amendment) Act 2021.

However, the Minister of Finance granted a grace period of three months (1 January 2023 to 31 March 2023).

During this grace period, registered DPSPs who receive payment directly from foreign tourists for online bookings of accommodation premises must charge, collect, account and remit the TTx to the Royal Malaysian Customs Department (RMCD) according to the registered DPSP’s relevant taxable period.

Similarly, registered operators who receive payment for accommodation premises provided through an online booking made by a foreign tourist via a registered DPSP’s platform are also required to charge, collect, account and remit the TTx to the RMCD according to the registered operator’s relevant taxable period during this grace period.

However, after the grace period ends on 31 March 2023, DPSPs will be fully responsible for charging, collecting, accounting and remitting the TTx to the RMCD for all online bookings of accommodation premises, irrespective of who receives the booking payment from the foreign tourist.

You may read Tourism Tax Policy No. 1/2023 in full by downloading the attachment below: –


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