The Director-General of the Revenue Department on 15 March 2023 issued Notification No. 251 to provide guidance on the value added tax (VAT) exemption granted to promote data center businesses that became effective 9 November 2022.
The guidance includes the following details, conditions, and procedures in relation to the exemption:
Definition of a data center business
“Data center businesses” includes the provision of the following services:
- Server space and related devices for use in data storage and data processing as well as electronic data connections via internet network…
Source: KPMG
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