8. Digital service tax briefcase

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Revision as of 03:02, 16 January 2020 by Csloo (talk | contribs) (Taxable Person)
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Digital Service Tax

New service tax effectively come into operation on 1 January 2020.


  • 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)

Taxable Person

  • Foreign Service Provider (FSP)
# any person who is outside Malaysia providing any digital service to a consumer directly
# any person who is outside Malaysia operating an online platform for buying and selling goods 
# providing services (whether or not such person provides any digital services) who makes transactions for provision of digital services on behalf of any person
  • Threshold exceed RM500,000 (historical or future 12 months)