The Royal Malaysian Customs Department has published the Service Tax (Digital Services) Regulations 2019. Certain parts of the regulations came into operation on 1 October 2019, while others will come into operation on 1 January 2020.
The parts that came into operation on 1 October 2019 include Part II on registration and Part V on electronic services, which are used for registration, serving notices, submitting returns, etc. Also in operation from 1 October is Regulation 17 on the general…