Important Link

The Royal Malaysian Customs Department (“RMCD”) has just announced the postponement date for the implementation of Tourism Tax on accommodation premises booked through DPSP. 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 January 2022 to 1 January 2023. 
  • The effective date for registration by the DPSP is also postponed from 1 October 2021 to 1 October 2022.
  • The new effective dates for the gazetted subsidiary legislations are also stated in the announcement.

The above signifies that the Government is cognizance of the plight of the tourism industry and is taking efforts to support the sector. It remains to be seen whether there will also be an extension to the Tourism Tax exemption for accommodation operators, which is currently exempted until 31 December 2021. DPSP and accommodation operators should stay updated on any further developments in this area.

Our highlights are intended to provide a general overview of the key proposed tax changes and should not be used or relied upon as a substitute for detailed advice or as a basis for formulating business decisions.

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

Petaling Jaya Office

Tai Lai Kok
Executive Director -
Head of Tax and Head of Corporate Tax
+ 603 7721 7020

Long Yen Ping
Executive Director -
Head of Global Mobility Services
+ 603 7721 7018

Bob Kee
Executive Director -
Head of Transfer Pricing
+ 603 7721 7029

Ng Sue Lynn
Executive Director -
Head of Indirect Tax
+ 603 7721 7271

Soh Lian Seng
Executive Director -
Head of Tax Dispute Resolution
+ 603 7721 7019


Outstation Offices

Penang Office

Kuching & Miri Office

Evelyn Lee
Executive Director -
Penang Tax
+604 238 2288 (ext. 312)

Regina Lau
Executive Director -
Kuching & Miri Tax
+6082 268 308 (ext. 2188)

Kota Kinabalu Office

Johor Bahru Office

Titus Tseu
Executive Director -
Kota Kinabalu Tax
+6088 363 020 (ext. 2822)

Ng Fie Lih
Executive Director -
Johor Bahru Tax
+607 266 2213 (ext. 2514)

Ipoh Office


Crystal Chuah Yoke Chin
Tax Manager -
Ipoh Tax
+605 253 1188 (ext. 320)