Malaysia has published the Service Tax (Amendment) Regulations 2020 and the Service Tax (Digital Services) (Amendment) Regulations 2020. Both regulations came into operation on 14 May 2020.
The Service Tax (Amendment) Regulations 2020 amend the definition of digital services to include the provision of an electronic medium that allows suppliers to provide supplies to customers or transaction for the provision of digital services on behalf of any person, excluding the provision of such serv…