On 1 August 2020, the Royal Malaysian Customs Department issued an updated guide on digital services by foreign service providers. The Updated Guide replaced the earlier version dated 20 August 2019.
Effective 1st January 2020, service tax shall be charged and levied on any digital service provided by a foreign registered person (FRP) to any consumer in Malaysia. Digital service has the meaning assigned to it under Section 2, STA 2018. The rate is 6%.
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