On 8 April 2019, the Lower House of the Malaysian Parliament passed the Service Tax (Amendment) Bill 2019, which seeks to amend the Service Tax Act 2018 in order to introduce a new B2C service tax regime for digital services which are imported by Malaysian consumers and which are provided by foreign service providers. This article outlines the key elements of the proposed regime and considers what preparations could be made by those likely to be affected.
Source Baker & McKenzie
