On 8 April 2019, the Malaysian Parliament reportedly approved the Service Tax (Amendment) Bill 2019, which provides for the taxation of digital services at a rate of 6%. This was proposed as part of the Budget for 2019 and includes the introduction of service tax registration and payment requirements from 1 January 2020 for foreign service providers making supplies to Malaysian consumers (B2C).
For this purpose, foreign service providers include persons outside Malaysia providing digital ser…