(1) The Minister may, with the concurrence of the minister charged with the responsibility for tourism, by order published in the Gazette, fix the rate of the tourism tax to be charged and levied under this Act.
(2) For the purpose of subsection (1), “fix” includes “increase” or “reduce”.
(3) Any order made under subsection (1) shall be laid before the Dewan Rakyat.
(4) (Deleted by Act 851).
(5) (Deleted by Act 851).
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯ NOTE⎯For application of section 8 Tourism Tax Act 2017 [Act 791]–see subsection 1(3) and section 21 of Tourism Tax (Amendment) Act 2021 [Act A1633] w.e.f. 1 July 2021.
Malay text (authoritative)
Kadar cukai pelancongan *
(1) Menteri boleh, dengan persetujuan menteri yang dipertanggungkan dengan tanggungjawab bagi pelancongan, melalui perintah yang disiarkan dalam Warta, menetapkan kadar cukai pelancongan yang hendak dikenakan dan dilevikan di bawah Akta ini.
(2) Bagi maksud subseksyen (1), “menetapkan” termasuklah “menaikkan” atau “mengurangkan”.
(3) Apa-apa perintah yang dibuat di bawah subseksyen (1) hendaklah dibentangkan di hadapan Dewan Rakyat.
(4) (Dipotong oleh Akta 851).
(5) (Dipotong oleh Akta 851).
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).
