The Royal Malaysian Customs Department has published the Service Tax (Amendment) Regulations 2019. The regulations are dated 30 August 2019 and came into operation on 1 September 2019.
Among various changes, the amending regulations include new rules for calculating the value of services where payment is made through any machine or device operated by coins, tokens, and the like, including the prescribed formula, as well as a new rules on additional information to be included in invoices for…