Malaysia: Implemented Service Tax (Amendment) Act 2022

On 27 December 2022, the Service Tax (Amendment) Act 2022 was implemented by the Ministry of Finance of Malaysia. The Act amends Section 56d of the Service Tax 2018 and introduces a new condition under which the Director General can assess the total value of digital services. Specifically, the Act requires that the Director General must ensure that the total value of all digital services provided in the relevant month and the preceding eleven months does not exceed the value of digital services specified under subsection 56b(1).