The Royal Malaysian Customs Department has published a service tax guide on digital services. The guide is provided following the enactment of the Service Tax (Amendment) Act 2019 in July 2019, which extends the scope of service tax (6%) to cover supplies of digital services by foreign service providers to Malaysian consumers if such supplies exceed or are expected to exceed MYR 500,000 per year. If the threshold is met by a foreign service provider, they must register and account for servic…