Useful resources

Postponement of Implementation of Tourism Tax on Digital Platform Service Provider

The Royal Malaysian Customs Department (“RMCD”) has just announced the postponement date for the implementation of Tourism Tax on accommodation premises booked through digital platform service provider. Please click on the above header link for a copy of the announcement.

Based on the announcement:

  • The Minister of Finance (“MOF”) has agreed to postpone the effective date from 1 July 2021 to 1 January 2022. 
  • The effective date for registration by the digital platform service provider is also postponed from 1 April 2021 to 1 October 2021.
  • The new effective dates for the gazetted subsidiary legislations are also stated in the announcement.

Should you have any questions or require further clarification, please do not hesitate to email or contact any of our Executive Directors, Directors, Associate Directors or Managers whom you are accustomed to dealing with or who are responsible for the tax affairs of your organization.

Ng Sue Lynn
Executive Director
Indirect Tax Practice

Dato' Tan Sim Kiat
Indirect Tax Practice

Cheah Wai Ling
Indirect Tax Practice