Malaysia Tourism Tax System (MyTTx)

Introduction

1. MYTTx implementation date : 01 September 2017.

2. TTx is a tax charged and levied on a tourist staying at any accommodation premises made available by an operator at the rate fixed by the Minister. It is the duty of the tourist to pay TTx to the operator.

3. Tourist means any person, whether he is a Malaysian national or otherwise, visiting any place in Malaysia for any of the following purposes, namely:

a) pleasure, recreation or holiday;

b) culture;

c) religion;

d) visiting friends or relatives;

e) sports;

f) business;

g) meetings, conferences, seminars or conventions;

h) studies or research;

i) any other purpose which is not related to an occupation that is remunerated from the place visited.

4. Accommodation premises means any building, including hostels, hotels, inns, boardinghouses, 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.

5. Accommodation premises excludes ‘innovative’ accommodations such as Apache-type hotels, caravan, container, bustel, boat house, tree house, sleeping tube, tents, cruise, and such similar accommodations. [added in the GENERAL GUIDE ON TOURISM TAX revised on 29 Aug 2017]

6. Rate of tourism tax is fixed at a flat rate of RM10.00 per room per night.

7. Exemption from TTx are:

No.	TTx Exempted List
1	a Malaysian national; or a permanent resident of Malaysia who holds MyPR card.
2	An operator who operates homestay as determined by the Ministry of Tourism and Culture Malaysia under the Pengalaman Homestay Malaysia Programme and is registered with Ministry of Tourism and Culture Malaysia.
3	An operator who operates kampungstay determined by the Ministry of Tourism and Culture Malaysia under the Visit My Kampung Kampungstay Programme and is registered with Ministry of Tourism and Culture Malaysia.
4	The Federal Government, State Government, statutory body, local authority or private higher educational institutions registered under Private Higher Educational Institutions Act 1996 [Act 555] operating accommodation premises that provide accommodation to any person for educational, training or welfare purposes. Example 25 As an illustration of accommodation premises which are exempted from registration and collecting TTx under item (c) above are as follows: (i) Akademi Kastam Diraja Malaysia (ii) Lanai Kijang Bank Negara Malaysia (iii) Institut Latihan Dewan Bandaraya Kuala Lumpur (iv) HELP Residence, HELP University (v) Pusat Transit Gelandangan Kuala Lumpur
5	The employer operating accommodation premises as a facility to their employees. Example 26 As an illustration of accommodation premises which are exempted from registration and collecting TTx under item (d) above are as follows: (i) Rumah Peranginan Persekutuan (ii) Rumah Rehat Kerajaan Negeri (iii) Rumah Peranginan Bank Negara Malaysia (iv) Rumah Peranginan Tenaga Nasional Berhad
6	Religious or welfare body who fully operates accommodation premises for the purpose of religious or welfare activities not for commercial purpose and registered under the written law and approved by the Minister responsible for religious or welfare matters.
7	An operator of accommodation premises having four or less than four rooms. ( <= 4 rooms)

Therefore, we have designed a database structure specially for business which has provide accommodation to tourists.

Source from Royal Malaysian Customs Department official page

List of Guidance about MYTTx :

1. General Guide on Tourism Tax [Panduan Am Cukai Pelancongan]

2. Guide on Registration

3. Guideline to fill up Form TTx-01 [Panduan Mengisi Borang TTx-01]

4. Guide on Return, Payment and Refund

5. Guideline to fill up Form TTx-03 [Panduan Mengisi Borang TTx-03]

6. Guideline to fill up Form TTx-04 [Panduan Mengisi Borang TTx-04]

Modules Require

1. SQL Accounting (S&P)
2. DIY field
3. DIY script

MyTTx Database

Last Customisation Update : 29 Aug 2017

1. MyTTx database consists of:

a. Compliance of Tax Invoice / Invoice format follow the MYTTx and GST standard.

b. MYTTx preset setting ready.

c. TTx-03 form.

2. Click on the link below and get the backup file for MYTTx database structure:

MYTTx-Testing Company

3. Restore this backup.

4. Enter the user ID and password with “ADMIN” to login.

History New/Updates/Changes

Last Customisation Update :

• Not available

MyTTx Basic Settings (Compulsory)

MyTTx - Maintain Account

[GL | Maintain Account...]

Under Current Liabilities, create a new GL Accouunt for:

GL Account	Description
TTx-201	TTx - Payable

MyTTx - Maintain Stock Group

[Stock | Maintain Stock Group...]

Stock Group setting for TTx:

Stock Group	Description	Costing Method	Sales Code	Cash Sales Code	S.Return Code
TTx	TTx	Fixed Costing	TTx-201	TTx-201	TTx-201

MyTTx - Maintain Stock Item

[Stock | Maintain Stock Item…]

MyTTx list settings are compulsory to follow :

No.	Code	Description	Item Group	Base UOM	Ref.Price	Output Tax	Stock Control
1.	TTx	TTx	TTx	ROOM/NIGHT	10.00	NS	Untick
2.	TTxE	TTx Exempted	TTx	ROOM/NIGHT	0.00	NS	Untick

NOTE:
1. For GST registered person, output tax must set to NS.
                 NS - Matters to be treated as neither a supply of goods nor a supply of services, and no GST chargeable (0%)
2. For Non-GST registered person, output tax must LEAVE IT BLANK.

Room Settings

Room - Maintain Account

[GL | Maintain Account...]

GL Account	Description
500-000	SALES

Room - Maintain Stock Group

[Stock | Maintain Stock Group...]

Stock Group	Description	Costing Method	Sales Code	Cash Sales Code	S.Return Code
ROOM	ROOM	Fixed Costing	500-000	500-000	500-000

Room - Maintain Stock Item

[Stock | Maintain Stock Item…]

1. You can create different room types as different item code.

2. Example of the room types settings list are:

No.	Code	Description	Item Group	Base UOM	Ref.Price	Output Tax	Stock Control
1.	ROOM-NORM	NORMAL-ROOM CHARGES	ROOM	ROOM/NIGHT	200.00		Untick
2.	ROOM-EXEC	EXECUTIVE-ROOM CHARGES	ROOM	ROOM/NIGHT	400.00		Untick
3.	ROOM-DELUX	DELUXE-ROOM CHARGES	ROOM	ROOM/NIGHT	600.00		Untick

NOTE:
For GST or Non-GST registered person, output tax always LEAVE IT BLANK.

Service Charge Settings

Service Charge - Maintain Account

[GL | Maintain Account...]

GL Account	Description
500-001	SERVICE CHARGES

Service Charge - Maintain Stock Group

[Stock | Maintain Stock Group...]

Stock Group	Description	Costing Method	Sales Code	Cash Sales Code	S.Return Code
SERVICE-CHARGE	SERVICE CHARGE	Fixed Costing	500-001	500-001	500-001

Service Charge - Maintain Stock Item

[Stock | Maintain Stock Item…]

1. Example of the Service Charge setting:

No.	Code	Description	Item Group	Output Tax	Stock Control
1.	SERVICE-CHARGE	Service Charge	SERVICE-CHARGE		Untick

2. UOM Tab can be use to preset the types of room rate.

No.	UOM	RATE	Ref.Price
1.	ROOM-NORM	1.00	200.00
2.	ROOM-EXEC	1.00	400.00
3.	ROOM-DELUX	1.00	600.00

3. SERVICE SETTINGS

3.1 Tick to confirm this is Service Charge code.

3.2 Enter a service rate %. Example the screenshot below is 10%.

NOTE:
For GST or Non-GST registered person, output tax always LEAVE IT BLANK.

New Guest Details

[Customer | Maintain Customer...]

1. You can maintain all the guest particular details at Maintain Customer.

2. Record the passport no at company name 2. See the screenshot below.

3. Tick on TTX Payable checkbox if he/she is NOT a Malaysian national or a permanent resident who holds MyPR card.

Record of Tax Invoice / Invoice

[Sales | Invoice...]

No.	Field Name	Original Field Name	DIY Field
1	Item Code	Item Code
2	Description	Description
3	No of Room	UDF_Room_Qty	YES
4	Types	UOM
5	Room Rate	Unit Price
6	Date Stay	Delivery Date
7	Sub Total	Sub Total
8	Tax	Tax
9	Tax Amt	Tax Amt
10	Sub Total(Tax)	Sub Total(Tax)
11	Service Chrg %	UDF_Service_Rate	YES

1. Click on New.

2. Select a customer (guest).

Tips:

a. TTx Payable checkbox is based from Maintain Customer. 
b. You can override during the invoice entry. 
c. For example, the system will auto correct to TTx Exempted if the TTX Payable checkbox is unticked.

3. Select an agent (eg. front desk agent).

4. Enter the room, service charges, date stay, TTx at the details parts.

5. Select the room, service charges and TTx at Item Code column.

6. Enter the number of rooms to be stay at No of Room column.

7. For service charges, select the types of the room (eg. room normal or executive) to calculate the service charge % on the room type rate.

8. Enter the Date Stay.

9.To confirm the Invoice, click on Save.

10. You can preview/print the Tax Invoice or Invoice.

Sample of Full Tax Invoice (For GST Registered Person)

1. Full Tax Invoice requires the following information for operators registered with GST:

a) the word ‘tax invoice’ in a prominent place;

b) the tax invoice serial number;

c) the date of issuance of the tax invoice;

d) the name, address and identification number of the supplier;

e) the name and address of the person to whom the goods or services are supplied;

f) a description sufficient to identify the goods or services supplied;

g) for each description, distinguish the type of supply for zero rate, standard rate and exempt, the quantity of the goods or the extent of the services supplied and the amount payable, excluding tax;

h) any discount offered;

i) the total amount payable excluding tax, the rate of tax and the total tax chargeable to be shown separately;

2. The additional details required in the tax invoices are as follows:

a) the Tourism Tax Identification Number of the operator; and

b) the rate and amount of TTx payable, separately from the charges for the accommodation provided by the operator.

Sample of Invoice (For Non-GST Registered Person)

For operators not registered for GST, details to be include in the invoice, receipt or other document to the tourist are as follows:

a) the invoice serial number;

b) the date of the invoice;

c) the name, address and the Tourism Tax Identification Number of the operator;

d) the name and address of the person to whom the accommodation premises are provided; and

e) the rate and amount of TTx payable, separately from the charges for the accommodation provided by the operator.

Adjustment Using Debit/Credit Note

Credit Note

[Sales | Credit Note...]

1. Click on New.

2. Select a customer (guest).

3. Right click on the Credit Note title. See the screenshot below.

4. Select the tax invoice/invoice to transfer for CN adjustment.

5. State the reason at the document description. See the screenshot below.

Debit Note

[Sales | Debit Note...]

1. Click on New.

2. Select a customer (guest).

3. Select a Tax Invoice/Invoice at From Doc. See the screenshot below.

4. State the reason at the document description.

Print TTX-03 form

[Sales | Print Sales Price History...]

1. Select the date range (Taxable Period).

2. Tick the following document types.

• Invoice
• Cash Sale
• Debit Note (adjustment)
• Credit Note (adjustment)

3. Click Apply.

4. Preview / print the TTx-03 form.

Sample of TTx-03 generated from SQL Account

Page 1

Page 2

TTx-03 Part A - Detail of Operator

[File | Company Profile...]

1. Click Edit the Company Profile.

2. Click to the More tab.

3. Enter the Tourism Tax Identification number in ATS/ATMS Permit No.

TTx-03 Part D - Declaration Part

[User | Maintain User...]

Under Misc tab, you can update the following info as required in TTx-03 form.

• IC (New)
• IC (Old)
• Passport
• Nationality