Introduction
A new The Tourism Tax Bill 2017 passed by Parliament on April 2017. The bill will impose a tourism tax on a tourist staying at any accommodation premises made available by an operator, rates are per-room and per-night basis. The start date for the imposition of tourism tax will be 1 August 2017.
Issuance of invoices, receipts or other documents
Operators are required to issue an invoice, receipt or other document in either the national language (Bahasa Malaysia) or English, which separately states the accommodation charges and the rate and amount of tourism tax payable by the tourists.
Filing of tourism tax returns and payment of tourism tax
It is the duty of every operator who provides accommodation premises to tourists, to collect the tourism tax from the tourist.
In addition, operators are required to furnish a return, which accounts for the tourism tax collected during each taxable period, on a quarterly basis (i.e., every 3 months), by no later than the last day of the calendar month following the end of the taxable period. However, for operators who have already been assigned a taxable period under the GST regime, the taxable period of the purposes of the tourism tax will follow the same taxable period assigned for GST purposes.
The operators are also required to pay the tourism tax payable for the relevant taxable period to the Director General of Customs, not later than the last day on which the operator is required to furnish the return.
How AutoCount software can helps managing Tourism Tax Bill 2017
A failure to issue the invoices, receipts or other documents in accordance with the requirements would be an offence which, upon conviction, will be liable to a fine not exceeding RM 30,000 or a term of imprisonment not exceeding 1 year, or both.
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Tourism Tax Bill Newsletter
The structure of the Tourism Tax Bill 2017 is broadly similar to the prior Malaysian Service Tax regime that has now been replaced by the GST regime which was introduced and implemented on 1 April 2015. Click to to the RMCD newsletter.