Under the Service Tax (Amendment) Act 2019, the service tax will be levied on digital services (DS) with effect from 1 January 2020. DS is any service delivered or subscribed over the internet or other electronic network that cannot be obtained without the use of information technology and where the delivery of the service is essentially automated, for example, online training, provision of music, eBooks, software, advertisement, online platforms, and so on.
Source: BDO
Latest Posts in "Malaysia"
- Malaysia Reduces Service Tax on Rental and Leasing to 6% with New Refund Framework
- Malaysia Extends Service Tax Exemption for Construction, Clarifies Rules for Religious Buildings
- Sales Tax Exemption for Raw Materials in Animal Feed, Fertilizer, and Pesticide Manufacturing
- Procedures for Invoicing and SST-02 Declarations: 2% Service Tax Exemption on Rental Services
- Service Tax Exemptions for Rental and Leasing Services: Key Amendments Effective January 2026
