大家请注意...
2017年8月1日所有酒店业者将向游客征抽旅游税 Tourism Tax。为了避免付旅游税 Tourism Tax， 旅客可以寻求廉宜的住宿。
联邦政府实行的旅游税分别是：-
5星级酒店每间客房征收20令吉；
4星级10令吉；
3星级酒店5令吉和
3星以下2.50令吉。
旅游及文化部长拿督斯里纳兹里在下议院提呈2017年旅游税法令一读，规定所有酒店业者必须向游客征抽旅游税。
■以房间多少计算
旅游税是以租用的房间多少计算，而非以人头计算，若房间住客超过一人，其他游客无须承担旅游税。
根据法案，所有酒店业者必须向关税局申请注册，以在期满时缴交旅游税给关税局，违例可被罚款不超过3万令吉，或坐牢不超过一年，或两者兼施。
（文章来源：星洲日报）
英文版本
Announcement Details
NEWSLETTER TOURISM TAX NO. 1/2017
When is the start date?
The start date for the imposition of tourism tax will be 1 August 2017. However, registration of operators of accommodation premises will begin effective 1 July 2017.
Who is the regulator of Tourism Tax?
The Ministry of Finance and the Royal Malaysian Customs Department.
What is Tourism Tax (TTx)?
A tax charged at a specific rate on a tourist staying at any accommodation premises provided by an operator of the said accommodation premises.
What is the tourism tax rate?
The tourism tax rate is fixed according to the ratings below:
five star: RM20/room/night
four star: RM10/room/night
one, two and three star: RM5/room/night
one, two and three Orchid: RM2.50/room/night
non-rated accommodation premises: RM2.50/room/night
Who is the tourist?
"Tourist" means any person, whether he is a Malaysian national or otherwise, visiting any place in Malaysia for any of the following purposes, namely--
pleasure, recreation or holiday;
culture;
religion;
visiting friends or relatives;
sports;
business;
meetings, conferences, seminars or conventions;
studies or research;
any other purpose which is not related to an occupation that is remunerated from the place visited.
What is an accommodation premise?
An accommodation premise includes the following:
"Accommodation premises" means any building, including hostels, hotels, inns, boarding-houses, rest houses and lodging houses, held out by the proprietor, owner or manager, either wholly or partly, as offering lodging or sleeping accommodation to tourists for hire or any other form of reward, whether or not food or drink is also offered.
"Tourist accommodation premises" means any accommodation premises which have been registered by the Commissioner under subsection 31C(1) Tourism Industry Act 1992.
Who is the operator?
Any person who operates accommodation premises which may include:
the proprietor; or
owner or manager of hostels, hotels, inns, boarding-houses, rest houses and lodging houses
Who is liable to pay tourism tax?
The tourist is liable to pay tourism tax to the operator.
Who is liable to collect tourism tax and pay to RMCD?
The registered operator is liable to collect tourism tax from the tourist upon departure of the tourist and pay the tourism tax collected or liable to be collected to Royal Malaysian Customs Department (RMCD) in respect of his taxable period.
What is the duration of a taxable period?
a period of 3 months that ends on the last day of any month of any calendar year; or
for an operator who is a registered for GST, his taxable period will concur with the period assigned to him for the purpose of GST.
How is tourism tax calculated?
Tourism tax is calculated on room nights based on the rating of the accommodation premises.
Example:
Occupancy of 1 room night and the room charge is RM 160 per room /night in a 3 star hotel.
Room charge/room/night RM 160 x 1 room/night RM 160.00
Service charge (10%) RM 160 x 10% RM 16.00
GST (6%)
RM 176 x 6% RM 10.56
TTx (3 star) RM 5 x 1 room/night RM 5.00
TOTAL RM 191.56
Who is exempted from registration of tourism tax?
Any person who provides the following accommodation premises is exempted from registration and shall not impose tourism tax to tourists staying at such premises:
accommodation premises registered under the Homestay Program with the Ministry Of Tourism and Culture (MOTAC);
accommodation premises registered under the 'Kampungstay Program' with MOTAC;
accommodation premises established and maintained by religious institutions but not for commercial use and registered under the written law;
accommodation premises with less than 10 rooms.
accommodation premises operated by the Federal Government, State Government or statutory body for training, educational or accommodation but not for commercial purposes
How to register?
An application has to be made and submitted by electronic services to RMCD using the form TTx-01.
An application must be made within 30 days to RMCD from the date the operator operates the accommodation premises.
Existing operators must apply within 30 days from 1 July 2017.
The commencement date for registration will take effect from the first day of the following month after the application is submitted.
How to account for tourism tax to RMCD?
Operator to account for tourism tax collected in the form TTx-03 for each taxable period;
Form TTx-03 to be furnished to RMCD not later than the last day of the month following after the end of his taxable period;
Form TTx-03 may be retrieved from RMCD website or at any Customs offices nearest to the operator.
How long records should be retained?
The required records are accounting documents, returns, invoices, receipts and any other records relating to Tourism Tax
The records must be kept in the national language or the English language
The records must be kept for a period of seven (7) years in Malaysia unless otherwise approved by RMCD
Prepared by:
Royal Malaysian Customs Department
Level 7, Block A, Menara Tulus,
No. 22 Persiaran Perdana, Presint 3,
61200 Putrajaya
For enquiries, please contact:
Customs Call Centre : 1-300-888-500
Email : enquiry.tourismtax@customs.gov.my
Disclaimer
This information is intended to provide a general understanding of the Tourism Tax and aims to provide a better general understanding of taxpayers' tax obligations. It is not intended to comprehensively address all possible tax issues that may arise. While RMCD has taken the initiative to ensure that all information contained in this newsletter is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this newsletter. All information is current at the time of preparation and is subject to change when necessary.
(Source : http://www.customs.gov.my)
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