The Royal Malaysia Customs Department (RMCD) has published Service Tax Policy No. 1/2022 on an exemption for service tax for certain digital payment services providers. The Service Tax Policy notes that with effect from 1 January 2020, digital services provided by local service providers are subject to service tax in accordance with the Service Tax Regulations 2018. However, an exemption has been approved for digital payment services provided by local non-bank service providers as allowed un…