On 1 August 2020, the Royal Malaysian Customs Department published a new service tax industry guide, Guide on Digital Services by Foreign Service Provider. The guide concerns the requirements effective from 1 January 2020 for foreign service providers to register and account for service tax on their digital service supplies made to Malaysian consumers if exceeding or expected to exceed MYR 500,000 per year. The new guide updates and replaces the Guide on Digital Services published in August 2019. Some of the main changes made with the update are summarized as follows: Services Considered Digital Services Guidance is updated on...