Tourism Tax 1

LAWS OF MALAYSIA
Act 791

TOURISM TAX ACT 2017

2 Laws of Malaysia Act 791

Date of Royal Assent ... ... 19 June 2017

Date of publication in the

Gazette ... ... ... 21 June 2017

Publisher’s Copyright C
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 Tourism Tax 3

LAWS OF MALAYSIA

Act 791

TOURISM TAX ACT 2017

ARRANGEMENT OF SECTIONS

Part I
PRELIMINARY

Section
1. Short title and commencement
2. Interpretation

Part II
ADMINISTRATION

3. Functions and powers of Director General and other officers

4. Public servants
5. Authority cards, etc., to be produced

Part III
IMPOSITION OF TOURISM TAX

6. Imposition of tourism tax

7. Duty of operator to collect tourism tax and pay tourism tax collected to
Director General
8. Rate of tourism tax
9. Power of Minister to exempt

Part IV
REGISTRATION

10. Liability of operator to be registered

11. Liability of operator operating accommodation premises before commencement
of the Act to be registered
12. Registration of operator
13. Cancellation of registration
4 Laws of Malaysia Act 791
Part V
INVOICES, RECORDS, RETURNS AND ASSESSMENT

Section
14. Invoice, receipt or other document
15. Production of invoice, receipt or other document by computer
16. Credit note and debit note
17. Duty to keep records
18. Taxable period
19. Furnishing of returns and payment of tourism tax
20. Power to assess

Part VI
REMISSION, REFUND AND RECOVERY

21. Remission
22. Refund of tourism tax, etc., overpaid or erroneously paid
23. Refund for bad debt
24. Deduction from return of refunded tourism tax
25. Power to collect tourism tax, etc., from persons owing money to operator
26. Payment by instalments
27. Recovery of tourism tax, etc., from persons leaving Malaysia
28. Recovery of tourism tax, etc., erroneously refunded
29. Recovery of tourism tax, etc., as civil debt
30. Recovery of tourism tax in other circumstances
31. Joint and several liability of partners, officials, committee members or
directors

Part VII
ENFORCEMENT

32. Powers of enforcement, inspection and investigation

33. Access to place, premises, etc.
34. Access to recorded information or computerized data
35. Magistrate may issue search warrant
36. Search may be made without warrant
37. Seizure of books, documents, etc.
38. Power of arrest
 Tourism Tax 5
Part VIII
OFFENCES AND PENALTIES

Section
39. Penalty for obstructing, etc., officer of customs
40. Penalty for incorrect return
41. Penalty for collecting tourism tax by person not liable to collect tourism
tax
42. Penalty for evasion of tourism tax, fraud
43. Penalty for refusing to answer question or giving false information
44. Attempts and abetments
45. General penalty
46. Offence by body of persons, etc.
47. Offence by employee or agent
48. Tourism tax, etc., to be payable notwithstanding any proceedings, etc.

Part IX
TRIALS AND PROCEEDINGS

49. Prosecution
50. Jurisdiction to try offences
51. Conviction under other laws
52. Evidential provisions
53. Evidentiary value of copies of electronic notice
54. Imprisonment for non-payment of fine
55. No costs or damages arising from seizure to be recoverable unless seizure
without reasonable or probable cause
56. Compounding of offences
57. Court order
58. Obligation of secrecy
59. Protection of informers from discovery

Part X
MISCELLANEOUS

60. Persons bound to produce books, etc., or give information, etc.

61. Service of notices, etc.
6 Laws of Malaysia Act 791
Section

62. Use of electronic service

63. Authentication of notices, etc.
64. Free postage
65. Transaction of business on behalf of operator
66. Forms to be used
67. Disputes and appeal
68. Liquidator of company to give notice of winding up and set aside tourism
tax
69. Appointment of receiver to be notified to the Director General
70. Power to make regulations
 Tourism Tax 7

LAWS OF MALAYSIA

Act 791

TOURISM TAX ACT 2017

An Act to provide for the imposition and collection of tourism

tax and for matters connected therewith.

[ ]

ENACTED by the Parliament of Malaysia as follows:

Part I
PRELIMINARY

Short title and commencement

1. (1) This Act may be cited as the Tourism Tax Act 2017.

(2) This Act comes into operation on a date to be appointed by

the Minister by notification in the Gazette and the Minister may
appoint different dates for the coming into operation of different
Parts or different provisions of this Act.
8 Laws of Malaysia Act 791

Interpretation

2. In this Act, unless the context otherwise requires—

“prescribed” means prescribed by regulations made under this

Act;

“document” has the meaning assigned to it in section 3 of the

Evidence Act 1950 [Act 56];

“electronic” has the meaning assigned to it in section 5 of the

Electronic Government Activities Act 2007 [Act 680];

“Director General” means the Director General of Customs and

Excise appointed under subsection 3(1) of the Customs Act 1967
[Act 235];

“computer” has the meaning assigned to it in section 3 of the

Evidence Act 1950;

“Minister” means the minister charged with the responsibility

for finance;

“person” includes an individual, a firm, a society, an association,

a company and other body of persons;

“senior officer of customs” has the meaning assigned to it in

subsection 2(1) of the Customs Act 1967;

“officer of customs” has the meaning assigned to it in

subsection 2(1) of the Customs Act 1967;

“tourist” has the meaning assigned to it in subsection 2(1) of

the Tourism Industry Act 1992 [Act 482];

“operator” means any person who operates accommodation

premises;

“accommodation premises” has the meaning assigned to it in

subsection 2(1) of the Tourism Industry Act 1992;

“surcharge” means the surcharge imposed under section 26;

“taxable period” means the period as specified in section 18.

 Tourism Tax 9

Part II
ADMINISTRATION

Functions and powers of Director General and other officers

3. (1) The Director General shall have the superintendence of

all matters relating to tourism tax subject to the direction and
control of the Minister.

(2) Subject to the general direction and supervision of the

Director General, all officers of customs appointed under
section 3 of the Customs Act 1967 and holding the rank of
Superintendent or any rank higher than that of Superintendent, shall
have and exercise all powers conferred on the Director General
in this Act other than those conferred in sections 21 and 66.

(3) It shall be the duty of any officer of customs to enforce

and ensure due compliance with the provisions of this Act and
to make all due enquiries in relation thereto.

(4) Every person employed on any duty or service relating

to the tourism tax by the order or with the concurrence of the
Director General, whether previously or subsequently expressed,
shall be deemed to be the proper officer for that duty or service.

Public servants

4. All public officers while discharging any duty or providing

any service relating to tourism tax shall be deemed to be public
servants within the meaning of the Penal Code [Act 574].

Authority cards, etc., to be produced

5. (1) Every officer of customs when discharging his duties

shall, if not in uniform, on demand made by any person, declare
his office and produce to the person the authority card or badge
prescribed under section 8a of the Customs Act 1967.

(2) It shall not be an offence for any person to refuse to

comply with any request, demand or order made by any officer
of customs acting or purporting to act under this Act if such
officer is not in uniform and refuses to declare his office and
produce his authority card or badge on demand being made by
the person.
10 Laws of Malaysia Act 791

Part III
IMPOSITION OF TOURISM TAX

Imposition of tourism tax

6. (1) A tax to be known as tourism tax shall be charged and

levied on a tourist staying at any accommodation premises made
available by an operator at the rate fixed by the Minister in
accordance with section 8.

(2) Subject to subsection (3), it shall be the duty of the tourist

to pay the tourism tax to the operator.

(3) Where more than one tourist are staying in the same
accommodation at the same time and the tourism tax for that
accommodation has been paid by any one of the tourists, the
other tourists staying in the same accommodation at the same time
shall not be liable to pay tourism tax for that accommodation.

Duty of operator to collect tourism tax and pay tourism tax

collected to Director General

7. (1) Subject to subsection 6(3), it shall be the duty of every operator

who provides accommodation to a tourist in an accommodation
premises to collect the tourism tax from the tourist.

(2) Every operator shall pay the tourism tax collected or liable
to be collected under this Act to the Director General.

Rate of tourism tax

8. (1) The Minister may, with the concurrence of the minister

charged with the responsibility for tourism, by order published
in the Gazette, fix the rate of the tourism tax to be charged and
levied under this Act.

(2) For the purpose of subsection (1), “fix” includes “increase”

or “reduce”.
 Tourism Tax 11

(3) Any order made under subsection (1) shall be laid before
the Dewan Rakyat at the next meeting of the Dewan Rakyat and
shall, at the expiration of one hundred and twenty days of being
so laid or of such extended period as the Dewan Rakyat may by
resolution direct, cease to have effect if and insofar as it is not
confirmed by resolution passed by the Dewan Rakyat within the
said one hundred and twenty days or, if such period has been
extended, within such extended period.

(4) Where an order ceases to have effect in whole or in part

as provided for in subsection (3), any tourism tax charged and
levied in pursuance of the order or such part thereof, as the case
may be, as ceases to have effect shall, subject to the provisions of
subsection (5), be refundable to the person by whom the tourism
tax was paid.

(5) Unless the Minister otherwise directs, no tourism tax

refundable under subsection (4) shall be refunded unless the person
by whom the tourism tax was paid makes a claim in writing to
the Director General within one year from the date on which the
order ceases to have effect in whole or in part and the claim shall
contain such particulars as the Director General may require.

Power of Minister to exempt

9. (1) The Minister may, by order published in the Gazette, in

any particular case and subject to such conditions as he deems
fit to impose—
exempt any tourist or class of tourist from the payment
(a)
of the whole or any part of the tourism tax;
exempt any operator or class of operator from collecting
(b)
the whole or any part of the tourism tax; or
(c) exempt any operator or class of operator from the
requirement to register under Part IV.

(2) The Minister may, in any particular case and subject to

such conditions as he deems fit to impose, exempt any person
from all or any of the provisions of this Act.
12 Laws of Malaysia Act 791

Part IV
REGISTRATION

Liability of operator to be registered

10. (1) Every operator shall be liable to be registered under this

Act and for such purpose shall apply to the Director General to
be registered, in the manner as may be prescribed.

(2) The application referred to in subsection (1) shall be

made within thirty days from the date the operator operates the
accommodation premises.

(3) Any operator who contravenes subsection (1) commits an

offence and shall, on conviction, be liable to a fine not exceeding
thirty thousand ringgit or to imprisonment for a term not exceeding
one year or to both.

Liability of operator operating accommodation premises before

commencement of the Act to be registered

11. (1) Every operator who immediately before the coming into
operation of this Part operates accommodation premises shall,
within thirty days from the date of the coming into operation of
this Part, apply to the Director General to be registered, in the
manner as may be prescribed.

(2) Any operator who contravenes subsection (1) commits an

offence and shall, on conviction, be liable to a fine not exceeding
thirty thousand ringgit or to imprisonment for a term not exceeding
one year or to both.

Registration of operator

12. (1) The Director General shall register any operator who
makes an application under section 10 or 11 with effect from the
first day of the following month after the application is submitted
to the Director General.
 Tourism Tax 13

(2) Notwithstanding sections 10 and 11, the Director General

shall have the power to register—
any operator who is not registered under subsection (1);
(a)
or
any operator who operates any accommodation premises
(b)
whether or not registered as tourist accommodation
premises under section 31 c of the Tourism Industry
Act 1992,

with effect from the first day of the following month after the
information relating to paragraph (a) or (b) became known or is
made known to the Director General.

(3) The Director General shall notify the person registered

of his or its registration under this section in the manner as the
Director General deems fit.

Cancellation of registration

13. (1) An operator who ceases to operate an accommodation

premises or is exempted under section 9 shall notify the Director
General in writing of the fact and the date thereof within thirty
days from the date of cessation or exemption, as the case may
be.

(2) Upon receipt of the notification under subsection (1), the

Director General may cancel the operator’s registration from such
date as the Director General may determine.

Part V
INVOICES, RECORDS, RETURNS AND ASSESSMENT

Invoice, receipt or other document

14. (1) Every operator shall issue an invoice, receipt or other

document in the national language or in the English language
to a tourist in respect of the accommodation provided and shall
state the rate and amount of tourism tax payable separately from
the charges for the accommodation provided by the operator.

(2) No invoice, receipt or other document showing an amount

which purports to be tourism tax shall be issued by a person who
is not an operator.
14 Laws of Malaysia Act 791

(3) Any person who contravenes subsection (1) or (2) commits

an offence and shall, on conviction, be liable to a fine not
exceeding thirty thousand ringgit or to imprisonment for a term
not exceeding one year or to both.

(4) For the purposes of this section, and sections 15 and 30,
the reference to other document includes local order and statement
of account.

Production of invoice, receipt or other document by computer

15. For the purposes of any provision in this Act in relation to

an invoice, receipt or other document, an operator shall be treated
as having issued an invoice, receipt or other document to a tourist
if the requisite particulars are recorded in a computer and are—
transmitted or made available to the tourist by electronic
(a)
means; or
produced on any material and the material is delivered
(b)
to the tourist.

Credit note and debit note

16. Where an operator issues a credit note or debit note containing

the prescribed particulars under the prescribed circumstances and
conditions, the operator shall make adjustments in his returns
accordingly.

Duty to keep records

17. (1) Every operator shall keep full, true and up-to-date records
of all transactions which affect or may affect his liability to
collect tourism tax in such books of account or other records as
the Director General may direct.

(2) Any record kept under this section shall be—

preserved for a period of seven years from the latest
(a)
date to which the record relates;
in the national language or English language; and
(b)
 Tourism Tax 15

kept in Malaysia, except as otherwise approved by the

(c)
Director General and subject to the conditions as he
deems fit.

(3) Where the record is in an electronically readable form, the

record shall be kept in such manner as to enable the record to
be readily accessible and convertible into writing.

(4) Where the record is originally in a manual form and is

subsequently converted into an electronic form, the record shall
be retained in its original form prior to the conversion.

(5) Any person who contravenes this section commits an offence

and shall, on conviction, be liable to a fine not exceeding thirty
thousand ringgit or to imprisonment for a term not exceeding
one year or to both.

Taxable period

18. (1) The taxable period for tourism tax shall be a period of
three months ending on the last day of any month of any calendar
year.

(2) Notwithstanding subsection (1), an operator who has

been assigned with a taxable period for the purposes of the
Goods and Services Tax Act 2014 [Act 762] shall be assigned
with the same taxable period for the purposes of this Act.

Furnishing of returns and payment of tourism tax

19. (1) Every operator shall, in respect of his taxable period,

account for the tourism tax received in a return as may be
prescribed and the return shall be furnished to the Director General
in the prescribed manner not later than the last day of the month
following after the end of the operator’s taxable period to which
the return relates.

(2) Where the whole or any part of the tourism tax is not
received by the operator from the tourist within a period of twelve
calendar months from the date of the invoice for the accommodation
provided, the operator shall account for the tourism tax in the
return in the taxable period following after the end of that period
of twelve calendar months and the return shall be furnished to
the Director General in the prescribed manner.
16 Laws of Malaysia Act 791

(3) Any operator who ceases to be registered under section 12

shall, not later than thirty days after so ceasing or such later date
as the Director General may allow, furnish a return containing
particulars as the Director General may determine in respect of
that part of the last taxable period during which the operator was
registered.

(4) Any operator who is required to furnish a return under this

section shall pay to the Director General the amount of tourism
tax due and payable by the operator in respect of the taxable
period to which the return relates not later than the last day on
which the operator is required to furnish the return.

(5) The return referred to in subsections (1), (2) and (3) shall
be furnished whether or not there is tourism tax to be paid.

(6) Any operator who fails to furnish the return as required

under subsection (1), (2) or (3) commits an offence and shall,
on conviction, be liable to a fine not exceeding thirty thousand
ringgit or to imprisonment for a term not exceeding one year or
to both.

(7) Any operator who fails to pay to the Director General

the amount of tourism tax due and payable under subsection (4)
commits an offence and shall, on conviction, be liable to a fine
not exceeding thirty thousand ringgit or to imprisonment for a
term not exceeding one year or to both.

(8) Where any tourism tax due and payable is not paid wholly
or partly by any operator after the last day on which it is due
and payable under subsection (4) and no prosecution is instituted,
the operator shall pay—
for the first thirty-day period that the tourism tax is not
(a)
paid wholly or partly after the expiry of the period
specified in subsection (4), a penalty of ten per cent
of the amount of tourism tax remain unpaid;
for the second thirty-day period that the tourism tax is
(b)
not paid wholly or partly after the expiry of the period
specified in subsection (4), an additional penalty of ten
per cent of the amount of tourism tax remain unpaid;
and
 Tourism Tax 17

for the third thirty-day period that the tourism tax is

(c)
not paid wholly or partly after the expiry of the period
specified in subsection (4), an additional penalty of ten
per cent of the amount of tourism tax remain unpaid.

(9) Subject to subsection (11), a prosecution for an offence

under subsection (7) may be instituted after the expiry of the
period specified in paragraph (8)(c).

(10) The court may order an operator who is convicted for

an offence under subsection (7) to pay the penalty specified in
subsection (8).

(11) No prosecution for an offence under subsection (7) shall be

instituted against the operator who has paid the amount of tourism
tax due and payable and the penalty specified in subsection (8)
within the period specified in subsection (8).

Power to assess

20. (1) Where any operator—

fails to apply for registration under section 10 or 11;
(a)
fails to furnish a return under section 19; or
(b)
furnishes a return which to the Director General appears
(c)
incomplete or incorrect,

the Director General may assess to the best of the Director General’s
judgment the amount of tourism tax due from and payable by,
and the penalty payable under subsection 19(8), if any, by, the
operator and shall forthwith notify the operator of the assessment
in writing.

(2) The assessment under subsection (1) shall not be made

more than six years from the date on which the tourism tax was
due and payable.

(3) Notwithstanding subsection (2), where in the opinion of the

Director General any form of fraud or wilful default has been
committed by or on behalf of any person in connection with
or in relation to tourism tax, the Director General may, for the
purposes of making good any loss of tourism tax attributable to
the fraud or wilful default, make an assessment at any time.
18 Laws of Malaysia Act 791

(4) Where—
the Director General makes an assessment under
(a)
subsection (1);
the tourism tax assessed has been paid but no return has
(b)
been furnished for the period to which the assessment
relates; and
the operator fails to furnish a return for any subsequent
(c)
taxable period,

the Director General may assess the tourism tax at such greater
amount as he deems fit.

(5) Where the Director General assesses the tourism tax at such
greater amount under subsection (4), the Director General may
make a supplementary assessment and shall notify the operator
in writing accordingly.

(6) Where the amount of tourism tax and penalty, if any, have
been assessed and notified to any operator under subsection (1) or (5),
the amount assessed shall be deemed to be the amount of tourism
tax due and payable and penalty, if any, payable and such
amount shall be paid by the operator, except to the extent that
the assessment has been withdrawn or reduced.

(7) The amount of tourism tax due and payable and penalty
payable under subsection (6) shall be paid by the operator whether
or not that operator appeals against the assessment.

(8) The Director General may make any alteration in or any

addition to the assessment made under this section as he deems
fit to ensure the correctness of the assessment and shall forthwith
notify the operator in writing.

Part VI
REMISSION, REFUND AND RECOVERY

Remission

21. (1) The Minister may remit the whole or any part of the
tourism tax due and payable under this Act where he deems fit.
 Tourism Tax 19

(2) The Director General may remit the whole or any part of
the penalty, surcharge or other money payable under this Act
where he deems fit.

(3) Where a person who has been granted remission under

subsection (1) or (2) has paid any tourism tax, penalty, surcharge
or other money to which the remission relates, he shall be entitled
to a refund of the amount of the tourism tax, penalty, surcharge
or other money paid.

Refund of tourism tax, etc., overpaid or erroneously paid

22. (1) Any person who has overpaid or erroneously paid any
tourism tax, penalty, surcharge or any other money may make
a claim thereof in the prescribed form to the Director General
within six years from the time the overpayment or erroneous
payment occurred.

(2) Upon receipt of the claim under subsection (1), the Director
General may refund the tourism tax, penalty, surcharge or any
other money, as the case may be, after being satisfied that the
person has properly established the claim.

(3) The Director General may reduce or disallow any refund

claimed under this section to the extent that the refund would
unjustly enrich the person referred to in subsection (1).

(4) A claim under this section shall be supported by such

evidence as required by the Director General.

(5) This section shall not apply to a claim for refund under
section 8.

Refund for bad debt

23. (1) Subject to subsection (2), any operator who ceases or

has ceased to operate accommodation premises may make a claim
to the Director General for a refund of the whole or any part of
the tourism tax paid by the operator if—
the whole or any part of the payment for accommodation
(a)
payable to such operator has been written off in the
operator’s accounts as bad debts; and
20 Laws of Malaysia Act 791

the Director General is satisfied that all reasonable

(b)
efforts have been made by such operator to recover
the payment for accommodation.

(2) Subsection (1) shall not apply where part of payment for
accommodation payable received by the operator is equal to or
more than the tourism tax paid.

(3) Where the operator referred to in subsection (1) has not

received any payment for accommodation payable to the operator,
the Director General may allow such refund to be made to the
operator.

(4) Where a claim for refund is made in relation to part of

payment for accommodation being written off, the amount of
tourism tax refundable shall be the difference between the tourism
tax paid and the payment for accommodation received.

(5) Where a refund of tourism tax has been made under this
section by the Director General to an operator and any payment
for accommodation for which the tourism tax is payable is
subsequently received by the operator, the operator shall repay
to the Director General—
the whole of the tourism tax refunded if the amount
(a)
subsequently received in respect of the accommodation
provided is equal to or more than the amount of the
tourism tax refunded; or
an amount equal to the amount subsequently received in
(b)
respect of the accommodation provided if the amount
received is less than the amount of the tourism tax
refunded.

(6) Subsection (5) shall apply to any part payment received

after the repayment made pursuant to paragraph (5)(b)
so long as the total payment subsequently received does not
exceed the amount of tourism tax refunded and the reference to the
amount of the tourism tax refunded in paragraphs (5)(a) and (b)
shall be construed as the reference to the remaining amount of
the tourism tax refunded.

(7) For the purpose of this section, “bad debt” means the
outstanding amount for the payment for accommodation including
tourism tax which is payable to the operator but has not been
paid to, and is irrecoverable by, the operator.
 Tourism Tax 21

Deduction from return of refunded tourism tax

24. (1) The Director General may approve, subject to such

conditions as he deems fit to impose, an application by any
operator to deduct from time to time from the operator’s return
referred to in subsection 19(1) the amount of tourism tax paid
but subsequently refunded to the tourist by reason of—
cancellation of accommodation; or
(a)
such other reason as may be approved by the
(b)
Director General.

(2) The operator shall make the deduction referred to in

subsection (1) within one year after the refund of the tourism
tax was made, or such extended period as may be approved by
the Director General.

Power to collect tourism tax, etc., from persons owing money

to operator

25. (1) Where any tourism tax is due and payable, or any penalty,
surcharge or other money is payable, by an operator, the Director
General may, by notice in writing, require—
any person by whom any money is due or accruing or
(a)
may become due to the operator;
any person who holds or may subsequently hold money
(b)
for or on account of the operator; or
any person having authority from some other person to
(c)
pay money to the operator,

to pay to the Director General forthwith or within such period

as the Director General may allow, the money not being salary
or wages due to the operator or so much thereof as is sufficient
to pay the tourism tax due and payable, and penalty, surcharge
or other money payable, if any, by the operator.

(2) A copy of the notice referred to in subsection (1) shall be

forwarded to the operator at his last known address.
22 Laws of Malaysia Act 791

(3) All payments made pursuant to a notice under this section

shall be deemed to have been made on behalf of the operator
and with the operator’s authority and the authority of all other
persons concerned.

Payment by instalments

26. (1) The Director General may allow any tourism tax or penalty
to be paid by instalments, under the prescribed circumstances in
such amounts and on such dates as the Director General may
determine.

(2) Where tourism tax is allowed to be paid by instalments, the

penalty under subsection 19(8) shall cease to be calculated from
the date the Director General allows the payment by instalments.

(3) Where there is a default in the payment of any one instalment

on its due date for the payment of the balance of the amount due
and payable, the whole outstanding balance shall become due and
payable on that date and shall, without any further notice being
served on the person liable to pay the amount due, be subject to a
surcharge equal to ten per cent of that balance and the surcharge
shall be recoverable as if the surcharge were payable under this
Act.

Recovery of tourism tax, etc., from persons leaving Malaysia

27.  (1)  Where the Director General has reason to believe that any
person is about or is likely to leave Malaysia without paying—
any tourism tax payable by him;
(a)
any penalty payable by him under section 19;
(b)
any surcharge payable by him under section 26; or
(c)
any other money recoverable from him under this Act,
(d)

the Director General may issue to any Director of Immigration

a certificate containing particulars of the tourism tax, penalty,
surcharge or other money so payable with a request that such
person be prevented from leaving Malaysia unless and until
the person pays the tourism tax, penalty, surcharge or other
money so payable, or furnishes security to the satisfaction of the
Director General for its payment.
 Tourism Tax 23

(2) Subject to any order issued or made under any written law for
the time being in force relating to banishment or immigration, any
Director of Immigration who receives a request under subsection (1)
in respect of a person shall exercise all measures which may
include the removal and retention of any certificate of identity,
passport, exit permit or other travel documents in relation to that
person as may be necessary to give effect to the request.

(3) The Director General shall cause a notice of the issue of

a certificate under subsection (1) to be served personally or by
registered post on the person to whom the certificate relates.

(4) The non-receipt of the notice referred to in subsection (3)

shall not invalidate anything done under this section.

(5) Where the person in respect of whom a certificate has been

issued under subsection (1) produces on or after the date of the
certificate a written statement signed by the Director General
stating that all the tourism tax, penalty, surcharge or other money
specified in the certificate have been paid, or that security has
been furnished for its payment, that statement shall be sufficient
authority for allowing that person to leave Malaysia.

(6) No legal proceedings shall be instituted or maintained

against the Federal Government, a State Government or any other
public officer in respect of anything lawfully done under this section.

(7) In this section, “Director of Immigration” means the

Director of Immigration appointed under subsection 3(1a) of the
Immigration Act 1959/1963 [Act 155].

Recovery of tourism tax, etc., erroneously refunded

28. (1) Where any tourism tax, penalty, surcharge or any other
money after having been paid has been erroneously refunded to
any person, the person shall pay the tourism tax, penalty, surcharge
or any other money erroneously refunded to him upon a demand
made by the Director General.

(2) The demand referred to in subsection (1) shall be made by

the Director General within six years from the date the refund
was made.
24 Laws of Malaysia Act 791

Recovery of tourism tax, etc., as civil debt

29. (1) Without prejudice to any other remedy, any tourism tax
due and payable, and any penalty, surcharge or any other money
payable, by an operator under this Act may be recovered as a
civil debt due to the Government.

(2) In any proceedings to recover the tourism tax, penalty,

surcharge or other money, if any, under subsection (1), the
production of a certificate signed by the Director General giving
the name and address of the operator and the amount of the
tourism tax due and payable, and penalty, surcharge or other money
payable, if any, by the operator shall be sufficient evidence of
the amount so due by him and sufficient authority for the court
to give judgment for the said amount.

(3) Any penalty or surcharge payable under this Act shall, for
the purposes of this Act and the Limitation Act 1953 [Act 254],
the Limitation Ordinance of Sabah [Sabah Cap. 72] or the
Limitation Ordinance of Sarawak [Sarawak Cap. 49], as the case
may be, be recoverable as if the penalty or surcharge were tourism
tax due and payable under this Act and accordingly subsection 6(4)
of the Limitation Act 1953, section 3 of the Limitation Ordinance
of Sabah or section 3 of the Limitation Ordinance of Sarawak,
as the case may be, shall not apply to that penalty or surcharge.

Recovery of tourism tax in other circumstances

30. (1) Where an invoice, receipt or other document shows a

provision of accommodation as having taken place with tourism
tax chargeable on it, there shall be recoverable from the person
who issued the invoice, receipt or other document an amount equal
to that which is shown in the invoice, receipt or other document
as tourism tax for the provision of such accommodation.

(2) Subsection (1) shall apply notwithstanding that—

the invoice, receipt or other document, in which is
(a)
stated an amount which purports to be tourism tax as
chargeable, is not an invoice, receipt or other document
issued under section 14;
the invoice, receipt or other document was issued by a
(b)
person who was not an operator and who had provided
accommodation for which an amount which purports
to be tourism tax was chargeable; or
 Tourism Tax 25

the invoice, receipt or other document was issued by

(c)
a person who had provided a product or service other
than accommodation for which an amount which purports
to be tourism tax was chargeable,

and any amount which purports to be tourism tax shall be paid

immediately by that person to the Director General and, in default
of payment, such amount may be recovered as a civil debt due
to the Government.

Joint and several liability of partners, officials, committee

members or directors

31. (1) Notwithstanding anything to the contrary in this Act or

in any other written law, where tourism tax is due and payable,
and penalty, surcharge or other money is payable, by a firm, a
society, an association, a company and any other body of persons,
the partners of such firm, officials or committee members of such
society or association, the directors of such company or such other
body of persons, as the case may be, shall, together with such
firm, society, association, company or other body of persons be
jointly and severally liable for the tourism tax, penalty, surcharge
or other money.

(2) In relation to a company that is being wound up, the

directors of such company shall only be liable where the assets
of the company are insufficient to meet the amount due, after
paying any sum having priority under the Companies Act 2016
[Act 777] in relation to the application of the assets of the company
in such winding up over the tourism tax, penalty, surcharge or
other money.

Part VII
ENFORCEMENT

Powers of enforcement, inspection and investigation

32. For the purposes of this Act, a senior officer of customs

shall have all the powers of a police officer of whatever rank as
provided for in the Criminal Procedure Code [Act 593] in relation
to enforcement, inspection and investigation, and such powers
shall be in addition to the powers provided for in this Act and
not in derogation thereof.
26 Laws of Malaysia Act 791

Access to place, premises, etc.

33. (1) Any senior officer of customs shall for the purposes of
this Act at all times have full and free access to any place or
premises where any person carries on the business relating to the
operation of accommodation premises.

(2) Where any senior officer of customs exercises his powers

under subsection (1), the person who operates the accommodation
premises or any other person present at such place or premises at
that time of entry shall provide to the senior officer of customs
all reasonable facilities and assistance for the exercise of his
duties under this section.

(3) Where any senior officer of customs enters upon any place
or premises in accordance with this section, he may—
require the operator or any other person to produce any
(a)
book, data, document or other record or thing which
relates to the operator’s business and any record which
is required to be kept under section 17;
examine any book, data, document or other record or
(b)
thing;
seize and detain any book, data, document or other record
(c)
or thing if in his opinion it may afford evidence of the
commission of any offence under this Act;
require the person to answer any question relating to
(d)
any book, data, document or other record or thing; or
make copies or extracts of any document, if he deems
(e)
necessary.

(4) Any person who refuses to permit any senior officer of

customs to enter upon any place or premises in accordance with
this section commits an offence and shall, on conviction, be liable
to a fine not exceeding thirty thousand ringgit or to imprisonment
for a term not exceeding one year or to both.

Access to recorded information or computerized data

34. (1) Any officer of customs exercising his powers under

this Part shall be given access to any recorded information or
computerized data, whether stored in a computer or otherwise.
 Tourism Tax 27

(2) In addition, an officer of customs exercising his powers

under this Part—
may inspect and check the operation of any computer and
(a)
any associated apparatus or material which the officer of
customs has reasonable cause to suspect is or has been
used in connection with that information or data; and

may require—
(b)
(i) the person by whom or on whose behalf the officer
of customs has reasonable cause to suspect the
computer is or has been so used; or
(ii) the person having charge of, or is otherwise
concerned with, the operation of the computer,
apparatus or material,

to provide the officer of customs with such reasonable

assistance as he may require for the purposes of this
section.

(3) For the purposes of subsection (1), “access” includes being

provided with the necessary password, encryption code, decryption
code, software or hardware and any other means required to
enable comprehension of recorded information or computerized
data.

Magistrate may issue search warrant

35. (1) Whenever it appears to any Magistrate, upon written

information upon oath and after any inquiry which he may think
necessary, that there is reasonable cause to believe that in any
place or premises, there is concealed or deposited any book, data,
document or other record or thing which may afford evidence
of the commission of an offence under this Act, the Magistrate
may issue a warrant authorizing any officer of customs named
therein, at any time and with or without assistance—
to enter the place or premises and to search for and seize
(a)
the books, data, documents or other records or thing; or

to arrest any person being in the place or premises in

(b)
whose possession the books, data, documents or other
records or thing are found or who may reasonably be
suspected as having concealed or deposited such books,
data, documents or other records or thing.
28 Laws of Malaysia Act 791

(2) The officer of customs authorized under subsection (1)

may, if it is necessary so to do—
break open any outer or inner door of the place or premises
(a)
and enter every part thereof, if necessary forcibly;

remove by force any obstruction to the entry to search

(b)
or to seize as he is empowered to effect; and
detain every person found in the place or premises until
(c)
the search has been completed.

Search may be made without warrant

36. Whenever it appears to the senior officer of customs that

there is reasonable cause to believe that in any place or premises,
there is concealed or deposited any book, data, document or other
record or thing which may afford evidence of commission of
an offence under this Act and if he has reasonable grounds for
believing that by reason of the delay in obtaining a search warrant
the book, data, document or other record or thing is likely to be
removed, he may exercise in, upon and in respect, of the place
or premises all the powers in section 35 in the same manner as
if he were empowered so to do by a warrant issued under that
section.

Seizure of books, documents, etc.

37. (1) All books, data, documents or other records or thing

in respect of which the officer of customs has reasonable cause
to suspect that there has been committed any offence under this
Act or any violation of any of the provisions of this Act and
any receptacle, package or conveyance in which the books, data,
documents or other records or thing may have been found or
which has been used in connection with the offence or violation,
and any other book, data, document, record or thing which may
reasonably be believed to have a bearing on the case, may be
seized by any officer of customs.

(2) Whenever any book, data, document or other record or thing

is seized under this Act, the officer of customs shall forthwith
give notice in writing of the seizure and the grounds thereof to
the owner of the book, data, document or other record or thing,
if known, either by delivering the notice to him personally or by
posting the notice at his place of abode, if known.
 Tourism Tax 29

(3) The provision of this section relating to the seizure of any

book, data, document or other record or thing shall apply to all
the content of any receptacle, package or conveyance in which
the book, data, document or other record or thing is found and
to any article used to conceal the book, data, document or other
record or thing.

Power of arrest

38. (1) Any officer of customs may arrest without warrant—

any person found committing or attempting to commit or
(a)
employing or aiding any person to commit or abetting
the commission of an offence under this Act;
any person whom he may reasonably suspect to have
(b)
in his possession any book, data, document or other
record or thing liable to seizure under this Act; or
any person whom he may reasonably suspect to have
(c)
committed an offence under this Act,

and the officer of customs may search or cause to be searched

any person so arrested.

(2) Notwithstanding subsection (1)—

any person so arrested by an officer of customs who
(a)
requests that his person be searched in the presence
of a senior officer of customs shall not be searched
except in the presence of and under the supervision
of a senior officer of customs, but that person may
be detained until the arrival of the senior officer of
customs, or taken to any office or police station where
the senior officer of customs may be found;
the belonging of any person who requests to be present
(b)
when it is searched and so presents himself within a
reasonable time shall not be searched except in his
presence; and
no person shall be searched except by another person of
(c)
the same gender, and such search shall be conducted
with strict regard to decency.
30 Laws of Malaysia Act 791

(3) Any officer of customs making an arrest under subsection (1)

shall, without unnecessary delay, bring the person arrested to the
nearest police station, and thereafter the person shall be dealt
with in accordance with the law relating to criminal procedure
for the time being in force.

(4) If any person liable to be arrested under this Act is not

arrested at the time of committing the offence for which he is
so liable, or after arrest makes his escape, he may at any time
thereafter be arrested and dealt with as if he had been arrested
at the time of committing the offence.

(5) Every person so arrested may be released from custody—

on his depositing such reasonable sum of money as the

(a)
senior officer of customs may require;

on his executing a bond with such surety as the senior

(b)
officer of customs may require; or

on his depositing such reasonable sum of money as the

(c)
senior officer of customs may require and his executing
a bond with such surety as the senior officer of customs
may require.

(6) Any person who has been released from custody under
subsection (5) may be arrested without warrant by any officer
of customs—

if the officer of customs has reasonable grounds for

(a)
believing that any condition on or subject to which
such person was released or otherwise admitted to bail
has been or is likely to be breached; or

on being notified in writing by the surety of such person

(b)
that such person is likely to breach any condition on
or subject to which such person was released and that
the surety wishes to be relieved of his obligation as
surety.
 Tourism Tax 31

Part VIII
OFFENCES AND PENALTIES

Penalty for obstructing, etc., officer of customs

39. Any person who—

in any way assaults, hinders or obstructs the officer of
(a)
customs in the performance of his duties under this Act;
or
fails to give reasonable facilities or assistance to any
(b)
officer of customs in the performance of his duties under
this Act,

commits an offence and shall, on conviction, be liable to

imprisonment for a term not exceeding three years or to a fine
not exceeding fifty thousand ringgit or to both.

Penalty for incorrect return

40. Any person who makes an incorrect return or gives any

incorrect information in relation to any matter affecting his liability
to collect tourism tax or the tourism tax collected commits an
offence and shall, on conviction, be liable—
to a fine not exceeding thirty thousand ringgit or to
(a)
imprisonment for a term not exceeding one year or to
both; and
where the offence relates to tourism tax undercharged, to
(b)
a penalty equal to the amount of tourism tax which has
been undercharged or would have been so undercharged
if the return or information had been accepted as correct.

Penalty for collecting tourism tax by person not liable to

collect tourism tax

41. (1) No person shall collect from any person any sum of
money for the purpose of paying tourism tax charged and levied
under this Act in respect of any accommodation provided by him
or on his behalf unless he is liable under this Act to collect the
tourism tax.
32 Laws of Malaysia Act 791

(2) Any person who contravenes subsection (1) commits an

offence and shall, on conviction, be liable to a fine not exceeding
thirty thousand ringgit or to imprisonment for a term not exceeding
one year or to both.

Penalty for evasion of tourism tax, fraud

42. (1) Any person who with intent to evade or to assist any
other person to evade tourism tax—
omits from a return any information in relation to any
(a)
matter affecting his liability to collect tourism tax or
the amount of the tourism tax collected;
makes any false statement or false entry in any return
(b)
furnished, or claim or application made, under this Act
or the regulations made under this Act;
gives any false answer whether in writing or otherwise
(c)
to any question asked or request for information made
in accordance with the provisions of this Act or the
regulations made under this Act;
prepares or maintains, or authorizes the preparation
(d)
or maintenance of, any false book of account, false
invoice or other false record, or falsifies or authorizes
the falsification of any book of account, invoice or
record; or
makes, uses or authorizes the use of any fraud, artifice
(e)
or contrivance,

commits an offence and shall, on conviction, be liable to a fine

not exceeding thirty thousand ringgit or to imprisonment for a
term not exceeding one year or to both.

(2) Where in any proceedings under this section it is proved that

a false statement or false entry, whether by omission or otherwise,
has been made in any return furnished, or claim or application
made, under this Act or the regulations made under this Act, by
or on behalf of any person or in any book of account, invoice or
other record maintained by or on behalf of any person, that person
shall be presumed until the contrary is proved to have made that
false statement or false entry with intent to evade tourism tax.
 Tourism Tax 33

(3) Any reference in this section to a person who makes, uses

or authorizes the use of any fraud, artifice or contrivance to evade
tourism tax includes a reference to a person who, without the
authority of the Director General or a senior officer of customs—
destroys, damages, erases, alters or manipulates data
(a)
stored in, or used in connection with, a computer;
introduces into, or records or stores in, a computer by
(b)
any means data for the purpose of—
(i) destroying, damaging, erasing, altering or
manipulating data stored in, or used in connection
with, a computer; or
(ii) interfering with, interrupting or obstructing the
lawful use of the computer, or the data stored
in, or used in connection with, a computer; or
otherwise uses a computer,
(c)

the purpose or effect of which is to evade tourism tax.

(4) For the purposes of subsection (3), “data” includes any

computer programme or part of a computer programme.

Penalty for refusing to answer question or giving false

information

43. (1) Any person who, being required under this Act to give
any information which may reasonably be required by the officer
of customs which it is in his power to give, refuses to give the
information or furnishes as true the information which he knows
or has reason to believe to be false commits an offence and shall,
on conviction, be liable to a fine not exceeding thirty thousand
ringgit or to imprisonment for a term not exceeding one year or
to both.

(2) When any of the information is proved to be untrue or

incorrect in whole or in part, it shall be no defence to allege
that the information or any part of the information was furnished
inadvertently or without criminal or fraudulent intent, or was
misinterpreted or not fully interpreted by an interpreter provided
by the informant.
34 Laws of Malaysia Act 791

Attempts and abetments

44. Any person who attempts to commit an offence punishable

under this Act, or abets the commission of the offence, shall be
punishable with the punishment provided for the offence.

General penalty

45. Any person who commits an offence under this Act or the
regulations made under this Act for which no penalty is expressly
provided shall, on conviction, be liable to a fine not exceeding
thirty thousand ringgit or to imprisonment for a term not exceeding
one year or to both.

Offence by body of persons, etc.

46. Where an offence under this Act or the regulations made under
this Act has been committed by a company, a firm, a society,
an association or other body of persons, any person who at the
time of the commission of the offence was a director, partner,
manager, secretary or other similar officer of the company, firm,
society, association or other body of persons or was purporting to
act in any such capacity or was in any manner or to any extent
responsible for the management of any of the affairs of the
company, firm, society, association or other body of persons or
was assisting in such management, shall be deemed to be guilty
of the offence unless he proves that the offence was committed
without his knowledge, consent or connivance and that he had
exercised due diligence to prevent the commission of the offence
as he ought to have exercised, having regard to the nature of his
functions in that capacity and to all the circumstances.

Offence by employee or agent

47. (1) Where any person would be liable under this Act to any
punishment or penalty for any act, omission, neglect or default,
he shall be liable to the same punishment or penalty for every
such act, omission, neglect or default of any employee or agent
of his or of the employee of such agent, if such act, omission,
neglect or default was committed by the employee of the person
in the course of his employment, or by the agent when acting on
behalf of the person, or by the employee of such agent in the
course of his employment by such agent or otherwise on behalf
of the agent.
 Tourism Tax 35

(2) Nothing in subsection (1) shall absolve an agent, officer

or employee from any liability for an offence.

Tourism tax, etc., to be payable notwithstanding any proceedings,

etc.

48. The institution of proceedings or the imposition of a penalty,

fine or term of imprisonment under this Act or the compounding
of an offence under section 56 shall not relieve any person from
the liability to pay for tourism tax, penalty, surcharge or other
money under this Act.

Part IX
TRIALS AND PROCEEDINGS

Prosecution

49. No prosecution for an offence under this Act shall be instituted

except by or with the written consent of the Public Prosecutor.

Jurisdiction to try offences

50. Notwithstanding any written law to the contrary, a Sessions

Court shall have jurisdiction to try any offence under this Act
and to impose the full punishment for the offence.

Conviction under other laws

51. Nothing in this Act shall prevent the prosecution, conviction

and punishment of any person according to the provisions of any
other written law for the time being in force.

Evidential provisions

52. (1) In any proceedings under this Act any statement purporting
to be signed by the Director General or an officer authorized by
the Director General which forms part of or is annexed to any
information, complaint or statement of claim, shall be prima facie
evidence of any fact stated therein.
36 Laws of Malaysia Act 791

(2) A transcript of any particulars contained in a return or other

document relating to tourism tax, if it is certified under the hand of
the Director General or an officer authorized by the Director General
to be a true copy of the particulars, shall be prima facie evidence
of the facts stated therein.

(3) No statement made or document produced by or on behalf

of any person shall be inadmissible in evidence against the person
in any proceedings against him to which this section applies, by
reason only of the fact that he was or may have been induced to
make the statement or produce the document by any inducement,
promise or threat made by any person having any official duty
under, or being appointed for the due administration of, this Act.

(4) Nothing in this Act shall affect the operation of Chapter IX

of Part III of the Evidence Act 1950.

(5) Where in any proceedings it is proved that any false

statement or entry has been made in any return furnished under
this Act by or on behalf of any person or in any book of account
or record of any person—
the person shall be presumed, until the contrary is proved,
(a)
to have made the false statement or entry, or to have
caused the false statement or entry to be made, or to
have allowed the false statement or entry to be made,
with intent to evade the payment of tourism tax or to
obtain a refund of tourism tax to which the person is
not entitled, as the case may be; and
any other person who made any false statement or entry
(b)
shall be presumed, until the contrary is proved, to have
made the false statement or entry with intent to assist the
first-mentioned person to evade the payment of tourism
tax or to obtain a refund of tourism tax to which he is
not entitled, as the case may be.

(6) Where any officer of customs has obtained any document

or other evidence in exercise of his powers under this Act, the
document or copy of the document or other evidence, as the case
may be, shall be prima facie evidence of the facts stated therein,
notwithstanding anything to the contrary in any written law.
 Tourism Tax 37

(7) Where any document which is to be used in any proceedings

against any person for an offence under this Act is in a language
other than the national language or English language, a translation
of the document into the national language or English language
shall be admissible in evidence where the translation is accompanied
by a certificate of the person who translated the document setting
out that the translation is an accurate, faithful and true translation
and the translation had been done by the person at the instance
of any officer of customs.

(8) Subsection (7) shall apply to a document which is translated,

regardless of whether the document was made in or outside
Malaysia, or whether the translation was done in or outside
Malaysia, or whether possession of the document was obtained
by any officer of customs in or outside Malaysia.

Evidentiary value of copies of electronic notice

53. (1) For the avoidance of doubt, any electronic notice or any
electronic record of an electronic notice or any copy or print out
thereof shall not be inadmissible in evidence merely on the basis
that it was filed, lodged or transmitted through the electronic
service, without the delivery of any equivalent document or
counterpart in paper form.

(2) Notwithstanding any other written law, in any proceedings

under this Act, any electronic notice or any electronic record of
an electronic notice or any copy or print out thereof which is—
certified by the Director General to contain all or any
(a)
information filed, lodged or transmitted through the
electronic service in accordance with this Act; and
duly authenticated in the manner specified in section 63
(b)
or is otherwise authenticated in the manner provided
for in the Evidence Act 1950 for the authentication of
document produced by computer,

shall be prima facie evidence of the facts stated therein.

38 Laws of Malaysia Act 791

Imprisonment for non-payment of fine

54. Notwithstanding the provisions of the Criminal Procedure

Code, the period of imprisonment imposed by any court in respect
of the non-payment of any fine under this Act, or in respect of
the default of a sufficient distress to satisfy any such fine, shall
be such period of such description as in the opinion of the court
will satisfy the justice of the case, but shall not exceed in any
case the maximum period as follows:
where the fine does not exceed five thousand ringgit, the
(a)
maximum period shall be two months;
where the fine exceeds five thousand ringgit but does not
(b)
exceed ten thousand ringgit, the maximum period shall
be four months; or
where the fine exceeds ten thousand ringgit but does not
(c)
exceed twenty thousand ringgit, the maximum period
shall be six months,

with two additional months for every ten thousand ringgit after
the first twenty thousand ringgit of the fine.

No costs or damages arising from seizure to be recoverable

unless seizure without reasonable or probable cause

55. No person shall, in any proceedings before any court in

respect of the seizure of any thing seized in the exercise or the
purported exercise of any power conferred under this Act, be
entitled to the costs of the proceedings or to any damages or
other relief other than an order for the return of the thing or
the payment of the value unless the seizure was made without
reasonable or probable cause.

Compounding of offences

56. (1) The Minister may, with the approval of the Public Prosecutor,
make regulations prescribing—
any offence under this Act and any regulations made
(a)
under this Act that may be compounded;
 Tourism Tax 39

the criteria for compounding such offence; and

(b)
the method and procedure for compounding such offence.
(c)

(2) The Director General or a senior officer of customs may,

with the written consent of the Public Prosecutor, compound any
offence committed by any person under this Act and prescribed to
be a compoundable offence by making a written offer to the person
suspected of committing the offence to compound the offence
on payment to the Director General of an amount of money not
exceeding fifty per cent of the amount of the maximum fine for
that offence within the time specified in the offer.

(3) An offer under subsection (2) may be made at any time

after the offence has been committed, but before any prosecution
for it has been instituted, and if the amount specified in the offer
is not paid within the time specified in the offer or within any
extended period as the Director General may grant, prosecution
for the offence may be instituted at any time after that against
the person to whom the offer was made.

(4) Where an offence has been compounded under subsection (2),

no prosecution shall after that be instituted in respect of the offence
against the person to whom the offer to compound was made.

Court order

57. (1) Where any person is found guilty of an offence under

this Act, the court before which the person is found guilty shall
order the person to pay to the Director General the amount of
tourism tax due and payable or any penalty payable under this
Act, if any, as certified by the Director General and the tourism
tax or penalty shall be recoverable in the same manner as a fine
as provided for in section 283 of the Criminal Procedure Code.

(2) In addition to subsection (1), the court has civil jurisdiction

to the extent of the amount and the order is enforceable in
all respects as a final judgment of the court in favour of the
Director General.
40 Laws of Malaysia Act 791

(3) Where any person is found not guilty of an offence under

this Act, and if he has paid the amount of tourism tax due and
payable or penalty payable under this Act pursuant to section 48,
in respect of the offence charged, the court may order the amount
paid to be refunded to such person unless a notice of appeal
against the decision is filed within the specified time.

Obligation of secrecy

58. (1) Except as provided for in section 59, the name, identification
card number, passport number, address of an informer or any other
information which can lead to the identity of an informer and the
substance of the information received from an informer shall be
kept secret and shall not be disclosed by any officer of customs
or any person who in the ordinary course of his duties comes
into possession of or has control of or access to the information
to any person except the officer of customs authorized by the
Director General.

(2) Any person who contravenes subsection (1) commits an

offence and shall, on conviction, be liable to a fine not exceeding
thirty thousand ringgit or to imprisonment for a term not exceeding
five years or to both.

Protection of informers from discovery

59. (1) Except as hereinafter provided, no witness in any civil

or criminal proceedings shall be obliged or permitted to disclose
the name, address or any information of an informer or the
substance of the information received from him or to state any
matter which might lead to his discovery.

(2) If any book, document or paper which is produced in

evidence or liable to inspection in any civil or criminal proceeding
contain any entry in which any informer is named or described
or which might lead to his discovery, the court shall cause all the
passages to be concealed from view or to be obliterated so far
only as may be necessary to protect the informer from discovery.
 Tourism Tax 41

(3) If in the trial for any offence under this Act, the court,
after full enquiry into the case, believes that the informer wilfully
made in his complaint a material statement which he knew or
believed to be false or did not believe to be true, or if in any
other proceedings the court is of the opinion that justice cannot
be fully done between the parties thereto without the discovery
of the informer, it shall be lawful for the court to require the
production of the original complaint, if in writing, and permit
enquiry, and require full disclosure, concerning the informer.

Part X
MISCELLANEOUS

Persons bound to produce books, etc., or give information, etc.

60. (1) Every person having information about any matter into
which it is the duty of an officer of customs to inquire shall,
upon being required by the officer of customs to do so, give the
information.

(2) Every person required by an officer of customs to produce

any book, data, document or other record or thing which is
within the power of the person to produce, and which is book,
data, document or other record or thing required under this Act
or book, data, document or other record or thing used in any
transaction or other matter relating to tourism tax or book, data,
document or other record or thing into which it is the duty of
the officer of customs to enquire under this Act, shall produce
the book, data, document or other record or thing.

(3) Where any information, book, data, document or other

record or thing is not in the national language or English language,
the Director General or any officer of customs may by notice
in writing require the operator or, on the operator’s default, any
other person, to produce, within a reasonable period, a translation
thereof in the national language or English language as may be
determined by the Director General or the officer of customs.

(4) Any person who contravenes this section commits an offence

and shall, on conviction, be liable to a fine not exceeding thirty
thousand ringgit or to imprisonment for a term not exceeding
five years or to both.
42 Laws of Malaysia Act 791

Service of notices, etc.

61. (1) Every notice, direction or any other document required

by this Act to be served on any person may be served—
personally upon the person;
(a)
by sending it to the person by registered post; or
(b)
by electronic service.
(c)

(2) A notice, direction or other document sent to a person

by registered post shall be deemed to have been served on that
person at the time at which it would have been delivered to that
person in the ordinary course of the post if the notice, direction
or other document was addressed—
in the case of a company, a firm, a society, an association
(a)
or other body of persons—
(i) to its registered office;
(ii) to its last-known address; or
(iii) to any person authorized by it to accept service
of process; and
in the case of an individual, to his last-known address.
(b)

(3) Where a person has given his consent for a notice to be

served on him through the electronic service, the notice shall
be deemed to have been served at the time when the electronic
notice is transmitted to his account through the electronic service.

Use of electronic service

62. (1) Notwithstanding any other provision of this Act and

subject to regulations made under this Act, the Director General
may provide an electronic service to any registered user for—
the filing or furnishing of any application, return,
(a)
declaration or any other document; and
the service of any notice, direction, order, permit, receipt
(b)
or any other document.
 Tourism Tax 43

(2) Where an electronic notice is made and transmitted to the

Director General, the Director General shall not be liable for
any loss or damage suffered by the registered user by reason
of any error or omission of whatever nature or however arising
appearing in any electronic notice obtained by the registered user
under the electronic service if the error or omission was made
in good faith and in the ordinary course of the discharge of the
duties of the Director General or occurred or arose as a result
of any defect or breakdown in the service or in the equipment
used for the provision of the service.

(3) Any electronic notice made and transmitted by the registered

user shall be deemed to have been filed, furnished or served at
the time the electronic notice is received by the Director General.

(4) For the purposes of this section, “registered user” means

any person who is authorized in writing by the Director General
to gain access to and use the electronic service.

Authentication of notices, etc.

63. (1) Subject to subsection (2), every notice or any other

document served for the purposes of this Act by the Director General
or an officer authorized by the Director General shall be sufficiently
authenticated if the name and office of the Director General
is printed, stamped or otherwise written thereon.

(2) Where this Act provides for a notice or any other document
to be under the hand of any officer of customs, the notice or the
other document shall be signed in manuscript by the officer of
customs.

(3) A notice or any other document served for the purposes

of this Act and purporting to be signed in manuscript by the
Director General or an officer authorized by the Director General
shall be presumed, until the contrary is proved, to have been so
signed.

Free postage

64. All returns and remittances of tourism tax and any correspondence
resulting from or connected with any return or remittance may,
if posted in Malaysia, be sent free of postage to the Director General
in an envelope marked “Tourism Tax”.
44 Laws of Malaysia Act 791

Transaction of business on behalf of operator

65. (1) No person shall transact any business in relation to this

Act on behalf of an operator, except on matters with regard to—
refund;
(a)
remission;
(b)
exemption; or
(c)
any other matters as may be approved by the
(d)
Director General.

(2) The person who transacts business on any of the matters

stated in subsection (1) on behalf of an operator shall—
produce a letter of authorization from the operator whom
(a)
the person represents; and
where any prescribed form is required to be submitted
(b)
for the purposes of the matter being transacted, submit
the form that has been signed by the operator, except
where otherwise allowed by a senior officer of customs.

Forms to be used

66. (1) Where any form has been prescribed under this Act, no
person shall, for the purposes of this Act, use any form which is
not printed or issued by the authority of the Director General.

(2) The Director General may, at his discretion and subject

to such conditions as he deems fit to impose, permit any person
to use forms which are not printed or issued as aforesaid or the
use of any form submitted through electronic service.

(3) Any person who contravenes subsection (1) commits an

offence.

Disputes and appeal

67. Where any person disputes the decision of an officer of

customs, he may appeal to the Director General whose decision
on such dispute shall be final.
 Tourism Tax 45

Liquidator of company to give notice of winding up and set

aside tourism tax

68. (1) Where after the passing of this Act an effective resolution
is passed or an order is made for the winding up of a company
registered under section 12, the liquidator of the company shall
give notice thereof to the Director General within fourteen days
after the passing of the resolution or the making of the order,
and shall before disposing of any of the assets of the company
set aside such sum out of the assets as appears to the Director
General to be sufficient to provide for any tourism tax that is or
will thereafter become payable in respect of the accommodation
that has been provided by the company, and shall pay such tourism
tax.

(2) A liquidator of any such company who fails to give notice

to the Director General within the time specified in subsection (1)
or fails to provide for payment of the tourism tax as required
under that subsection shall be personally liable for any tourism
tax that is or becomes payable as aforesaid.

(3) Any liquidator who fails to comply with subsection (1)

commits an offence and shall, on conviction, be liable to a fine
not exceeding thirty thousand ringgit or to imprisonment for a
term not exceeding one year or to both.

(4) Where two or more persons are appointed as liquidators

or are required by law to carry out the winding up of any such
company, the obligations and liabilities attaching to a liquidator in
this section shall attach to all such persons jointly and severally,
subject to a right of contribution between themselves as in cases
of contract.

Appointment of receiver to be notified to the Director General

69. (1) Where a receiver is appointed of the property of an

operator registered under section 12, the receiver shall give notice
thereof to the Director General within fourteen days after the
appointment being made, and shall before disposing of any of
the assets of that operator set aside such sum out of the assets
as appears to the Director General to be sufficient to provide
for any tourism tax that is or will thereafter become payable in
respect of the accommodation that has been provided by that
operator before the appointment of the receiver, and shall pay
such tourism tax.
46 Laws of Malaysia Act 791

(2) A person appointed as receiver who fails to give notice to

the Director General within the time specified in subsection (1)
or fails to provide for payment of the tourism tax as required
under that subsection shall be personally liable for any tourism
tax that is or becomes payable as aforesaid.

(3) Any receiver who fails to comply with subsection (1)

commits an offence and shall, on conviction, be liable to a fine
not exceeding thirty thousand ringgit or to imprisonment for a
term not exceeding one year or to both.

(4) Where two or more persons are appointed in as receivers,

the obligations and liabilities attaching to a receiver in this section
shall attach to all such persons jointly and severally, subject to a
right of contribution between themselves as in cases of contract.

Power to make regulations

70. (1) The Minister may make regulations as may be necessary

or expedient for the purposes of carrying into effect the provisions
of this Act.

(2) Without prejudice to the generality of subsection (1),

regulations may be made for the following purposes:

to prescribe matters relating to registration of operator;

(a)

to prescribe the offices for the administration of the

(b)
tourism tax and for the days and times during which
the offices may be opened for business;

to prescribe the forms to be used under and for purposes

(c)
connected with this Act;

(d) to provide for offences and penalties not exceeding a fine

of thirty thousand ringgit or imprisonment not exceeding
one year or both for the contravention of any provision
Hakcipta PencetakofH the regulations; and
PERCETAKAN NASIONAL MALAYSIA BERHAD

to prescribe matters relating to electronic service.

(e)
Semua Hak Terpelihara. Tiada mana-mana bahagian jua daripada penerbitan ini boleh diterbitkan semula atau disimpan di dalam bentuk
yang boleh diperolehi semula atau disiarkan dalam sebarang bentuk dengan apa jua cara elektronik, mekanikal, fotokopi, rakaman dan/
atau sebaliknya tanpa mendapat izin daripada Percetakan Nasional Malaysia Berhad (Pencetak kepada Kerajaan Malaysia yang
dilantik).

DICETAK OLEH
PERCETAKAN NASIONAL MALAYSIA BERHAD,
KUALA LUMPUR
BAGI PIHAK DAN DENGAN PERINTAH KERAJAAN MALAYSIA