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 set by notification published in the Official Gazette, although Royal Malaysian Customs (RMC) has already indicated it will come into operation on 1 January 2020. For the purpose of service tax...