The Royal Malaysian Customs Department has issued guidelines on transitional rules for the change in the service tax rate from 6% to 8% on digital services provided by foreign registered persons (RFPs), effective from 1 March 2024. The guidelines specify that digital services provided before the effective date will be charged at the old tax rate of 6%, while those provided on or after the effective date will be charged at the new tax rate of 8%. The guidelines also address FAQs related to the transition rules.
Source Orbitax