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KUALA LUMPUR: Tourists who make online accommodation reservations will be charged the tourism tax, which will be applied.
This is one of the proposed amendments under the 2020 Tourism Tax (Amendment) Bill presented for its first reading in the Dewan Rakyat on Thursday (December 10).
The bill also proposed that the tourism fee would be charged and taxed on a tourist staying at any accommodation establishment available through services related to online booking of accommodation facilities provided by a digital service provider.
The bill also seeks to provide that the digital platform service provider that makes accommodation facilities available through services related to the online reservation of accommodation facilities collect the tourist tax from a tourist and pay the tax to the Director General.
It also proposes that any digital platform service provider that provides services related to online booking of accommodation facilities in Malaysia should apply for registration.
The bill was one of seven presented yesterday by Deputy Finance Minister II Mohd Shahar Abdullah for its first reading.
Other bills introduced include Windfall Tax (Amendment) Bill 2020, Service Tax Bill (Amendment) 2020, Sales Tax (Amendment), Bill 2020 , Free Zones (Amendment), Excise (Amendment) Bill 2020 and Customs (Amendment) Bill 2020.
Under the 2020 Service Tax (Amendment) Bill, the government proposes to impose a service tax for digital services provided by persons registered abroad.
The bill seeks to empower the director general of the Treasury to instruct any registered person to deduct the amount of the service tax refund to be paid pursuant to the declaration of persons under Section 26.
“Clause 10 seeks to amend Section 40, to extend the application of this section to a foreign registered person related to the remission of service tax, accumulated surcharge or fine, fee or other money payable, under the Law”, says the Project Of law.
It also seeks to introduce a new section 56GA to allow a person registered abroad to make a deduction or add a service tax on their return if the credit or debit notes are issued under prescribed circumstances and conditions.
The bill also seeks to introduce a requirement for a person registered abroad to cease being responsible for being registered under Section 56D and provide a refund to the director general of the Treasury.
The government is also trying to authorize a proper duty tax officer to perform any seizure at any premises under Section 62.
“Subclause 15 (b) seeks to extend the application of Section 62 related to any merchandise, document, article or things to the entire content of any means of transport in which the merchandise, documents, articles or things are found.
“Subsection 62A (1) proposed to empower the corresponding service tax official to seal any good, document, article or things, or the places, premises, receptacles, packages or means of transport in which the good, documents, articles or things are found where, due to their nature, size or quantity, it is not feasible to remove the seized merchandise, documents, articles or things, ”he said.
It also seeks to classify as a crime any person who without legal authority breaks, alters or damages the seal referred to in subsection (1) or removes the goods, documents, articles, things, repatacles, packages or means of transport under the seal, or attempts to do so and punish such a crime.
The bill also seeks to stipulate that an appropriate tax service officer will have all the powers of a police officer of the rank of corporal and below, as well as the powers of a corrections officer of the rank of sergeant or below under the Prisons Act. 1995., by escorting and protecting anyone in custody
You also want to confer powers from an officer in charge of a police station to an appropriate duty tax officer and similarly the appropriate duty duty tax officer’s office will be considered a police station.
The bill also plans to introduce a new section to criminalize improperly obtaining a deduction from the tax service.
It also seeks to require the liquidator of a company that is subject to any service tax owed and payable to notify the general director of Treasury of the dissolution of the company.
Currently, the obligation is imposed on the liquidator of a company who is a registered person.
Meanwhile, the government also introduced amendments to the 2018 Sales Tax Law.
It seeks to provide a historical method for calculating the total sales value of all registered manufacturer taxable goofs that are no longer subject to registration within a twelve month period.
Currently, it only provides the future method of calculating the total sales value of all taxable property in a twelve-month period.
“The proposed subsection of 35A (1) seeks to empower the CEO of the Treasury to direct any registered manufacturer to deduct the amount of the refund from the amount of sales tax payable from the individual’s return,” the bill says.
It also seeks to amend Section 88A to make it an offense for anyone who improperly obtains a sales tax deduction under Section 23 and under the proposed Section 35A.
The government also wanted to require the liquidator of a company that is subject to any sales tax owed and payable to notify the CEO of the dissolution of the company.
Currently, the obligation is imposed on the liquidator of a company that is a registered manufacturer or an importer.
He also wants the trustee for the estate of anyone who is responsible for any sales tax owed and payable to notify the CEO of his appointment.
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