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
Latest Posts in "Malaysia"
- Malaysia Delays E-Invoicing for Small Businesses; New Start Date Set for January 2027
- Malaysia Revises E-Invoicing: New Start Dates, Transition Rules, and Expanded Sector Coverage
- Malaysia E-Invoice Update: Consolidated Invoicing Allowed for Construction, Extended Grace for Small Businesses
- Malaysia Extends E-Invoicing Interim Relaxation Period for Taxpayers with MYR 1–5 Million Turnover
- Finance Ministry: SST to Remain, No Plans for GST Reintroduction Yet
