According to recent reports, Malaysia published the Tourism Tax (Amendment) Act 2021 in the Official Gazette on 2 February 2021, which provides for the expansion of the scope of the imposition of tourism tax to accommodation premises reserved through online platform providers with effect from 1 July 2021, with registration for this purpose to open on 1 April 2021. The expanded scope was announced as part of the 2021 Budget and is meant to ensure equal treatment between tourists who make their…