With effect from 1 January 2020, any foreign service provider who provides digital services to any consumer in Malaysia, which total revenue from such services exceed Ringgit Malaysia Five Hundred Thousand (RM500,000) in a continuous twelve (12) months calendar period, is liable to register as a service tax registrant. The foreign service provider is then required to charge service tax on any digital service provided to a Malaysian consumer.
HOW CAN WE HELP
As Digital Service is newly introduced in the Service Tax Act and came into effect only on 1 January 2020, you may have questions relating to registration obligation, general compliance requirements, seeking confirmation from Customs regarding taxable service, exemptions etc.
Come and talk to us.