The Royal Malaysian Customs Department has published three new Service Tax Policies.
Service Tax Policy No. 7 of 28 February 2020 concerns the accounting of Service Tax for persons exempted from payment of Service Tax under item 3 and 4 under the Service Tax (Persons Exempted from Payment of Tax) Order 2018, as amended:
- Item 3 - Any person who, in carrying on their business, acquires digital services from foreign registered persons; and
- Item 4 - any taxable…