Introduction
- 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.
- 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.