Malaysian compliance
Four statutes, checked nightly
Tourism Tax, SST, LHDN e-invoice and PDPA each carry rules a hotel is expected to get right every single night. KAI enforces them from the reports your PMS already prints, and every flag cites the rule it comes from.
This is the depth global tools don't localise: Malaysian statutory rules, maintained as the rules move.
- Tourism Tax Act 2017
- Tourism Tax (Exemption) Order 2017
- Service Tax Act 2018
- LHDN e-Invoice Guideline
- Personal Data Protection Act
How each statute is enforced
Tourism Tax, guest by guest
The Tourism Tax listing is reconciled against the night audit with seven rule families. Guests are classified from nationality and ID format, because a 12-digit MyKad is not a passport, so exemptions and charges land on the right rooms.
- Rules A to G: over-collection, leakage, missing passports, waiver reconciliation, incomplete classification, exemption cross-checks, under-charge
- Comp and house-use exemptions checked against the Tourism Tax (Exemption) Order 2017
- RM 10 per foreign-tourist room night, reconciled to the listing totals
SST that never drifts onto service charge
KAI pins the Model A invariant: service tax at 8% computed on net room revenue, never on net plus service charge. A zero-SST night is respected as authoritative. The system never fabricates a derived tax.
- 8% on net room revenue: the invariant is test-pinned in the engine
- Period sanity check: the month's SST against net × 8%
- Zero-SST nights kept as reported, not overwritten
LHDN e-invoice, ahead of the deadline
The RM10,000 rule and the T+7 consolidation deadline are tracked per night, with a MyInvois-ready submission workflow and a per-invoice status ledger.
- Nights reaching RM 10,000 surfaced the night they appear, so a qualifying transaction gets caught
- The consolidation deadline, the 7th of the following month, tracked with escalating warnings
- Self-billed invoices for agent commissions, with SST on commission computed
PDPA by construction, not by policy
Guest identifiers never reach the statutory record: the parsers read only the fields the checks need, raw files purge after 30 days, and guest analytics carry a K=5 anonymity floor. If the Commissioner ever asks, the access-trail report is generated, not compiled.
- Names, passports and ICs never reach the statutory record: the parsers drop those columns before a row is read
- 30-day purge of raw uploads; 7-year retention of anonymised tax metadata only
- 72-hour breach access-trail report, submission-ready, with a DPO contact block
What gets checked nightly
- Guest classification
- Nationality cross-checked against MyKad vs passport format; incomplete classification is its own flag, never silently passed.
- Waived TTx reconciliation
- The listing's waived total must attribute to per-row exemptions; an unattributable remainder is flagged.
- RM10k night watch
- Every night whose total reaches RM 10,000 is surfaced for review. KAI records night totals, not per-folio amounts, so it tells you which nights to check rather than asserting which transaction crossed the line.
- T+7 consolidation clock
- The deadline banner escalates inside the window; overdue is never shown as ready.
- e-Invoice status ledger
- Pending, submitted, accepted, rejected, tracked per night and per invoice.
- Amendment audit trail
- Amendments without reason codes are flagged. That is the audit-trail expectation behind LHDN's e-invoice regime.
- PII firewall
- Column allow-lists and anchored parsing mean the audit path never extracts a guest identifier in the first place.
- Retention split
- Raw files: purged at 30 days. Anonymised tax metadata: kept 7 years in the statutory vault.
- Breach response
- A 72-hour access-trail window report for PDPA breach notification, generated on demand with the DPO contact block.
- Compliance-readiness score
- Audit coverage, submission status and open flags in one number, with honesty caps: an overdue e-invoice can never read as ready.
Be ready before the relaxation ends
Half an hour on the statutory checks, run against real Malaysian report formats.