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Tourism Tax Act 2017 s 65

Tourism Tax Act 2017 s 65

s 65 Transaction of business on behalf of operator or digital platform service provider

(1) No person shall transact any business in relation to this Act on behalf of an operator or a digital platform service provider, except on matters with regard to— (a) refund; (b) remission; (c) exemption; or (d) any other matters as may be approved by the Director General. (2) The person who transacts business on any of the matters stated in subsection (1) on behalf of an operator or a digital platform service provider shall— (a) produce a letter of authorization from the operator or digital platform service provider whom the person represents; and (b) produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.

Malay text (authoritative)

Penjalanan urusan bagi pihak pengendali atau pemberi perkhidmatan platform digital

(1) Tiada seorang pun boleh menjalankan apa-apa urusan berhubung dengan Akta ini bagi pihak seseorang pengendali pemberi perkhidmatan platform digital, kecuali tentang perkara yang berkaitan dengan— (a) pembayaran balik; (b) peremitan; (c) pengecualian; atau (d) apa-apa perkara lain sebagaimana yang diluluskan oleh Ketua Pengarah. (2) Orang yang menjalankan urusan tentang mana-mana perkara yang dinyatakan dalam subseksyen (1) bagi pihak seseorang pengendali pemberi perkhidmatan platform digital hendaklah— (a) mengemukakan surat kebenaran daripada pengendali pemberi perkhidmatan platform digital yang diwakilinya; dan (b) mengemukakan apa-apa benda dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah seperti yang dikehendaki supaya diserahkan bagi maksud perkara yang dijalankan.

Read this section in the full act → · Open Part X →

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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