The Royal Malaysian Customs Department has issued guidelines dated 14 February 2024 on transitional rules for the change in the service tax rate from 6% to 8% on digital services provided by foreign registered persons (RFPs). As previously reported, Malaysia is increasing the service tax rate from 6% to 8% for most supplies from 1 March 2024. With respect to digital services provided by FRPs, all supplies of digital services to any consumer will be subject to the increased rate of 8% from 1 March 2024. However, transitional rules are provided the Service Tax (Rate of Digital Services Tax) (Amendment)...