A recent response from the Royal Malaysian Customs Department (RMCD) to a request for clarifications regarding certain questions relating to digital services and intragroup relief from service tax provides some indications regarding the circumstances in which the RMCD may consider two types of services as being the same for purposes of determining whether intragroup relief is available. Although the questions related to the interpretation of the term “same digital service,” other types of service providers also may find the RMCD’s response to be of interest because the RMCD appears to have taken a narrow interpretation that would limit the circumstances where intragroup relief is available, and it is possible that the RMCD could take a similar approach for other types of services in the future.
Source: Deloitte
