Malaysia: Implemented Service Tax (Digital Service) Regulations 2019
Description
Implemented Service Tax (Digital Service) Regulations 2019
On 1 January 2020, the Service Tax (Digital Service) Regulations 2019 entered into force in Malaysia. The regulation mandates that foreign service providers offering digital services to consumers, with the total value of digital services exceeding MYR 500’000 (ca. USD 100’000), must register and obtain a licence. The application for registration must be submitted electronically using Form DST-01, ensuring compliance with the Service Tax (Digital Service) Regulations 2019.
Original sourceScope
Policy Area
Authorisation, registration and licensing
Policy Instrument
Operational license requirement
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies), streaming service provider, platform intermediary: e-commerce, software provider: other software
Implementation Level
national
Government Branch
executive
Government Body
central government