The Royal Malaysian Customs Department published an updated Guide on Digital Services by Foreign Service Provider (FSP), which is dated 1 February 2021 and replaces the prior guide dated 1 August 2020. 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 main updates in the latest version of the guide include: The addition of new examples on the provision of digital services, including the provision of digital images...