Updates from the SST Technical Committee

This is the second part of our summary on the additional issues raised by the SST Technical Committee along with RMCD’s responses from the minutes of Meeting No. 1/2020 dated 13 August
2020.

• Clarification on calculating the ‘total value of taxable services’ in determining 5% threshold for services provided to company outside the group
• Digital advertising – Scope for taxable person and taxable services
• Interpretation of IT Services in relation to trading activity
• Clarification on the ‘personal consumption’ condition for services acquired for business purpose
• Service tax treatment for online distance learning services
• Goods exported to Designated Area (DA), Item 57, Schedule A, Sales Tax (Person Exempted from Payment of  Tax) Order 2018

Source: Deloitte

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