Difference between revisions of "8. Digital service tax briefcase"
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Revision as of 02:37, 16 January 2020
Digital Service Tax
New service tax effectively come into operation on 1 January 2020.
Characterics
- delivered or subscribed over the internet or other electronic network
- delivered throught information technology medium (human eye cannot see and touch)
- minimal or no human intervention (eg. automation, click to subscribe and consume)