The Royal Malaysian Customs Department has published a new Guide on Tourism Tax (Digital Platform Service Provider). The scope of Tourism Tax (TTx) was expanded by the Tourism Tax (Amendment) Act 2021 in February 2021 to include accommodation premises reserved through digital platform service providers (DPSPs). This was to originally apply from 1 July 2021 but was later postponed to 1 January 2022.
The guide provides that any person, whether located in Malaysia or outside Malaysia, providing digital platform services relating to online booking of accommodation premises in Malaysia are required to register for TTx and charge TTx on tourists that stay at such accommodation premises at the rate fixed of MYR 10.00 per room per night.
Source Orbitax
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