The Royal Malaysian Customs Department has issued Service Tax Policy No. 10/2020 (Amendment No. 1) of 9 August 2021. The original Service Tax Policy No. 10/2020, issued in April 2020, provided for an exemption from service tax on digital services related to banking/financial services provided by local service providers from 1 January 2020 with some exceptions. In particular, it was provided that the exemption applies for the following local digital service providers:
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