The Royal Malaysian Customs Department has released a version 2 of their guide on Digital Services. The guide aims to provide better understanding to professionals and businesses on ''Digital Service'' tax. The guide contain the following information:-
- Implementation of Service Tax on Digital Services
- Who is considered as a FSP
- Who is considered as a consumer in Malaysia
- Digital Services provided within the same group of company
- Registration for FSP
- Issuance of Tax invoice for FSP
- Furnishing of returns
- Duty to keep records for FSP
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).
