The Royal Malaysian Customs Department published a guide on information technology services. This guide seeks to assist taxpayers to understand the service tax treatment on information technology services.
The guide illustrates the following:
- • imposition and scope of tax
- • terminology
- • general operations of the industry and overview of information technology services
- • charging of service tax
- • service tax treatment on information technology services
- • exemption from payment of service tax (business-to-business exemption)
- • treatment on imported taxable services
- • responsibility of a registered person
Lochana Nanthacumar
Content Management Analyst
Wolters Kluwer Malaysia
(Note: For further information about our Sales and Service Tax (SST) subscription, contact us at my-sales@wolterskluwer.com (Malaysia).
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