Tourism Tax Act 2017 s 29

s 29 Recovery of tourism tax, etc., as civil debt

(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 or a digital platform service provider 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 or digital platform service provider and the amount of the tourism tax due and payable, and penalty, surcharge or other money payable, if any, by the operator or digital platform service provider 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.

Malay text (authoritative)

Mendapatkan balik cukai pelancongan, dsb., sebagai hutang sivil

(1) Tanpa menjejaskan apa-apa remedi lain, apa-apa cukai pelancongan yang genap masa dan kena dibayar dan apa-apa penalti, surcaj atau apa-apa wang lain yang kena dibayar, oleh pengendali atau pemberi perkhidmatan platform digital di bawah Akta ini boleh didapatkan balik sebagai suatu hutang sivil yang kena dibayar kepada Kerajaan. (2) Dalam apa-apa prosiding untuk mendapatkan balik cukai pelancongan, penalti, surcaj atau wang lain, jika ada, di bawah subseksyen (1), pengemukaan suatu perakuan yang ditandatangani oleh Ketua Pengarah yang menyatakan nama dan alamat pengendali atau pemberi perkhidmatan platform digital dan amaun cukai pelancongan yang genap masa dan kena dibayar, dan penalti, surcaj atau wang lain yang kena dibayar, jika ada, oleh pengendali atau pemberi perkhidmatan platform digital hendaklah menjadi keterangan yang cukup bagi amaun yang kena dibayar sedemikian olehnya dan kuasa yang cukup bagi mahkamah untuk memberikan penghakiman bagi amaun itu. (3) Apa-apa penalti atau surcaj yang kena dibayar di bawah Akta ini hendaklah, bagi maksud Akta ini dan Akta Had Masa 1953 [Akta 254], Ordinan Had Masa Sabah [Sabah Bab 72] atau Ordinan Had Masa Sarawak [Sarawak Bab 49], mengikut mana-mana yang berkenaan, boleh didapatkan balik seolah-olah penalti atau surcaj itu ialah cukai pelancongan yang genap masanya dan kena dibayar di bawah Akta ini dan dengan yang demikian subseksyen 6(4) Akta Had Masa 1953, seksyen 3 Ordinan Had Masa Sabah atau seksyen 3 Ordinan Had Masa Sarawak, mengikut manamana yang berkenaan, tidak terpakai bagi penalti atau surcaj itu

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Find Act 791 on lom.agc.gov.my ↗

Text as at 1 January 2024 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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