Although rules that require certain foreign service providers that supply digital services to consumers in Malaysia to register and collect service tax have been in effect since 1 January 2020, the service tax guide on refunds for foreign registered persons (“refund guide”) published by the Royal Malaysian Customs Department (RMCD) that is dated 2 August 2021 provides the first detailed guidance for foreign registered persons (FRPs) on the application procedure for refunds of service tax and penalties. This article provides an overview of the guidance and highlights some relevant considerations for FRPs.
Source: Deloitte
