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Malaysia Announces Service Tax Registration for Digital Service Providers

10 October 2019

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Approved Changes

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Malaysia

The Royal Malaysian Customs Department has announced the opening of registration for service tax on digital services. Registration is required following the recent extension of the scope of service tax (6%) to cover supplies of digital services by foreign service providers to Malaysian consumers if such supplies exceed or are expected to exceed MYR 500,000 per year ({News-2019-09-04/A/6-previous coverage}). The requirement to account for service tax on digital service supplies is effective from 1 January 2020.