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Malaysia Publishes Act to Impose Service Tax on Digital Services

|Approved Changes|Malaysia
Malaysia

On 9 July 2019, Malaysia published the Service Tax (Amendment) Act 2019 in the Official Gazette, which received royal assent on 28 June. The Act, which was approved by parliament on 8 April 2019, provides for the taxation of B2C supplies by foreign service providers of digital services to Malaysian consumers at the service tax rate of 6%. The date of coming into operation of the Act must be se…

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