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Malaysia Publishes Amendment Act and Orders to Extend Tourism Tax to Online Platform Providers

18 March 2021

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Approved Changes

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Malaysia

According to recent reports, Malaysia published the Tourism Tax (Amendment) Act 2021 in the Official Gazette on 2 February 2021, which provides for the expansion of the scope of the imposition of tourism tax to accommodation premises reserved through online platform providers with effect from 1 July 2021, with registration for this purpose to open on 1 April 2021. The expanded scope was announced as part of the 2021 Budget and is meant to ensure equal treatment between tourists who make their reservations for accommodation directly with the registered accommodation premises operators and through online platform providers. In addition to...