Malaysia: Updated service tax policies reflect digital services tax measures
Malaysia: Updated service tax policies
Malaysian authorities in August 2020 updated existing service tax policies to reflect changes made to the service tax law.
In general, there are no major or significant changes to the existing service tax policies. The amended service tax policies concern:
- No. 1/2020—Expanded scope of taxable service
- No. 3/2020—Service tax policy on claiming a refund under the offsetting method with regard to service tax on imported digital service provided by foreign registered persons
- No. 4/2020—Service tax on online distance learning services
- No. 5/2020—Service tax on online newspapers, journals and periodicals
- No. 8/2020—Group relief facility on provision of taxable services to company within the same group of companies
Read an August 2020 report [PDF 1.5 MB] prepared by the KPMG member firm in Malaysia that includes a summary of the amendments to the service tax policies in table format.
© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.