On 1 August 2017, Malaysia published in the Official Gazette the Tourism Tax Regulation 2017 and the effective date order for the Tourism Tax Act 2017. The tax itself is effective from 1 August 2017 and applies to tourists staying at accommodation premises operated in Malaysia at rates of MYR 2.5 to 20 per night depending on the orchid/star rating of the accommodation ({News-2017-06-20/A/4-previous coverage}), while the provisions of the Act concerning returns, refunds, penalties, etc. are…