Royal Malaysian Customs Department publishes guide on transmission and distribution of electricity services
The Royal Malaysian Customs Department published the guide on transmission and distribution of electricity services on 1 July 2020. The guide seeks to assist taxpayers in understanding the service tax treatment on the provision of electricity services.
The guide illustrates the following:
• terminology
• scope of tax
• service tax treatment on the provision of electricity services
• treatment of service tax on electricity services in designated area and special area
• frequently asked questions
• inquiry contact
Royal Malaysian Customs Department publishes guide on information technology services
The Royal Malaysian Customs Department published the guide on information technology services on 1 July 2020. The guide seeks to assist taxpayers in understanding the service tax treatment on information technology services. The service tax is a consumption tax governed by the Service Tax Act 2018 and its subsidiary legislation.
The guide illustrates the following:
• imposition and scope of tax
• terminology
• general operations of the industry and overview of information technology services
• charging service tax
• service tax treatment on information technology services
• exemption from payment of service tax (business-to-business exemption)
• treatment on imported taxable services
• responsibility of a registered person
• frequently asked questions
• inquiry contact
Source: Royal Malaysian Customs Department website, 1 July 2020