The Royal Malaysian Customs Department published an updated service tax industry guide on Information Technology Services. The guide replaces the prior guide dated 9 August 2019. Some of the main points are summarized as follows.
The provision of information technology services (ITS) has been subject to service tax with effect from 1 September 2018 (the date service tax and sales tax replaced GST in Malaysia). Service tax is charged on the provision of ITS at the standard rate of 6% on the …