Tourism Tax Act 2017 s 9
s 9 Power of Minister to exempt
(1) The Minister may, by order published in the Gazette, in any particular case and subject to such conditions as he deems fit to impose—
(a) exempt any tourist or class of tourist from the payment of the whole or any part of the tourism tax;
(b) exempt any operator, class of operator, digital platform service provider or class of digital platform service provider from collecting the whole or any part of the tourism tax; or
(c) exempt any operator, class of operator, digital platform service provider or class of digital platform service provider from the requirement to register under Part IV or Part VA.
(2) The Minister may, in any particular case and subject to such conditions as he deems fit to impose, exempt any person from all or any of the provisions of this Act.
Malay text (authoritative)
Kuasa Menteri untuk mengecualikan
(1) Menteri boleh, melalui perintah yang disiarkan dalam Warta, dalam mana-mana kes tertentu dan tertakluk pada apa-apa syarat sebagaimana yang difikirkannya patut untuk dikenakan—
(a) mengecualikan mana-mana pelancong atau golongan pelancong daripada membayar keseluruhan atau apa-apa bahagian daripada cukai pelancongan;
(b) mengecualikan mana-mana pengendali, golongan pengendali, pemberi perkhidmatan platform digital atau golongan pemberi perkhidmatan platform digital daripada memungut keseluruhan atau apa-apa bahagian daripada cukai pelancongan; atau
(c) mengecualikan mana-mana pengendali, golongan pengendali, pemberi perkhidmatan platform digital atau ⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯ * CATATAN⎯Bagi pemakaian seksyen 8 Akta Cukai Pelancongan 2017 [Akta 791]–lihat subseksyen 1(3) dan seksyen 21 Akta Cukai Pelancongan (Pindaan) 2021 [Akta A1633] m.b.p 1 Julai 2021.
golongan pemberi perkhidmatan platform digital daripada kehendak untuk mendaftar di bawah Bahagian IV atau Bahagian VA.
(2) Menteri boleh, dalam mana-mana kes tertentu dan tertakluk pada apa-apa syarat sebagaimana yang difikirkannya patut untuk dikenakan, mengecualikan mana-mana orang daripada keseluruhan atau mana-mana peruntukan Akta ini.
Read this section in the full act → · Open Part III →
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).
