Malaysia Publishes Service Tax (Digital Services) Regulations 2019

The Royal Malaysian Customs Department has published the Service Tax (Digital Services) Regulations 2019. Certain parts of the regulations came into operation on 1 October 2019, while others will come into operation on 1 January 2020.

The parts that came into operation on 1 October 2019 include Part II on registration and Part V on electronic services, which are used for registration, serving notices, submitting returns, etc. Also in operation from 1 October is Regulation 17 on the general…