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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.

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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.

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