The Tourism Tax (Digital Platform Service Provider) Regulations 2021 originally fixed specific hours for submitting tourism tax returns and making payments through electronic banking. Under the old rule, submissions were only recognised between 7.30 a.m. and 11.30 p.m. Malaysian time, on any day of the week. Anything received outside these hours was treated as received the next day.

This has now changed. The Tourism Tax (Digital Platform Service Provider) (Amendment) Regulations 2026, gazetted as P.U. (A) 309/2026 and effective from 1 September 2026, replace the old regulation 15 entirely. Under the new rule, returns and payments made through electronic services can be received at any time, except when the electronic system is under maintenance. Malaysian standard time still applies when working out the exact time of receipt.

The amendment also adds a new safeguard. If the final day for submitting a return or making payment falls on a weekly or public holiday, either in Malaysia or in the home country of a foreign registered digital platform provider, the deadline is treated as falling on that stated holiday rather than being pushed to the next working day by default. The regulation sets out clearly which day applies in each of these situations.

In practice, this removes a rigid time window that many digital platform operators found inconvenient, especially those dealing with different time zones or operating outside standard business hours. It also gives clearer treatment of holidays that fall on the filing deadline.

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, payroll, tax planning, e-stamping, corporate secretarial and compliance matters for you. Feel free to WhatsApp us at 010-246 2151.