Is AKTA CUKAI PELANCONGAN (PINDAAN) 2022 still in force?

Yes — AKTA CUKAI PELANCONGAN (PINDAAN) 2022 is currently in force.

When did AKTA CUKAI PELANCONGAN (PINDAAN) 2022 take effect?

AKTA CUKAI PELANCONGAN (PINDAAN) 2022 was first recorded in 2022.

How many sections does AKTA CUKAI PELANCONGAN (PINDAAN) 2022 have?

AKTA CUKAI PELANCONGAN (PINDAAN) 2022 contains 4 sections.

Where can I read the official version of AKTA CUKAI PELANCONGAN (PINDAAN) 2022?

The official text of AKTA CUKAI PELANCONGAN (PINDAAN) 2022 is published at lom.agc.gov.my.

/akn/my/act/amendment_act/2022/A1673

TOURISM TAX (AMENDMENT) ACT 2022

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Type: Amendment Act
Status: In force
Enacted: 2022
Sections: 4
Languages: MS · EN

Quick answer

About this amendment act

TOURISM TAX (AMENDMENT) ACT 2022 is Malaysia Amendment Act, cited as Amendment Act A1673 2022, currently marked in force and first recorded in 2022.

Opening note

Preamble

An Act to amend the Tourism Tax Act 2017. [ ] ENACTED by the Parliament of Malaysia as follows: Short title and commencement

Section 1

(2)

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.

Amendment of section 66

Section 2

The Tourism Tax Act 2017 [Act 791], which is referred to as the “principal Act” in this Act, is amended in section 66

by deleting subsection (3).

TOURISM TAX (AMENDMENT) ACT 2022

Section 3

New sections 69a and 69b

The principal Act is amended by inserting after section 69

the following sections:

“Power to extend period 69a. Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.

Power to modify terms and conditions 69b. (1) Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.

(2)

Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—

(a)

the terms and conditions as modified; and

(b)

the date the terms and conditions as modified take effect.

(3)

The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

(4)

For the purposes of this section, “modify” means add to, delete or vary.”.

Tourism Tax (Amendment)

Amendment of section 70

Section 4

Section 70 of the principal Act is amended by inserting after paragraph (2)(c) the following paragraph:

“(ca) to prescribe the particulars in an invoice or a receipt to be used under and for purposes connected with this Act;”.

Common questions

What is AKTA CUKAI PELANCONGAN (PINDAAN) 2022?: TOURISM TAX (AMENDMENT) ACT 2022 is Malaysia Amendment Act, cited as Amendment Act A1673 2022, currently marked in force and first recorded in 2022.
Is AKTA CUKAI PELANCONGAN (PINDAAN) 2022 still in force?: Yes — AKTA CUKAI PELANCONGAN (PINDAAN) 2022 is currently in force.
When did AKTA CUKAI PELANCONGAN (PINDAAN) 2022 take effect?: AKTA CUKAI PELANCONGAN (PINDAAN) 2022 was first recorded in 2022.
How many sections does AKTA CUKAI PELANCONGAN (PINDAAN) 2022 have?: AKTA CUKAI PELANCONGAN (PINDAAN) 2022 contains 4 sections.
Where can I read the official version of AKTA CUKAI PELANCONGAN (PINDAAN) 2022?: The official text of AKTA CUKAI PELANCONGAN (PINDAAN) 2022 is published at lom.agc.gov.my.