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Malaysia Announces Measures to Reduce Issues of Double Taxation in Relation to Services Tax on Digital Services

|Approved Changes|Malaysia
Malaysia

Malaysia's Ministry of Finance has issued a release on measures to reduce double taxation issues in relation to services tax on digital services supplied by non-resident service providers, which has applied for B2B services since 1 January 2019 and was extended to B2C supplies with effect from 1 January 2020. Five measures in particular are explained in the release:

  • The group relief facility is extended to the import of digital services, which provides that local service providers do not ne…

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