Malaysia: Tourism tax regulations address digital platforms

Malaysia: Tourism tax regulations, digital platforms

The Tourism Tax (Digital Platform Service Provider) Regulations 2021 were published on 31 March 2021 in the official gazette.


The regulations include:

  • The effective date is 1 April 2021.
  • The registration and tax forms must be made online, but the online registration and return forms are not yet released. Once registered, a registration number will be assigned to the digital platform service provider. 
  • There are rules on issuance of credit notes and debit notes.
  • Any application for refund under the tourism tax must be made within one year from the date when the remission is granted.

KPMG observation

Although the government announced the extension of the tourism tax exemption for hotel operators until 31 December 2021, there appears to be no similar announcement for the extension to the registration period for digital platform service providers. Read TaxNewsFlash

Read an April 2021 report prepared by the KPMG member firm in Malaysia 

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