This article summarizes some recent service tax updates in Malaysia as at September 2022, which include the release by the Royal Malaysian Customs Department (RMCD) of an amendment to the service tax policy granting service tax exemptions for certain digital payment service providers; a new service tax policy that appears to require companies operating in the Malaysia–Thailand Joint Development Area (JDA) to pay service tax on taxable services up front, with the option to request a refund; and an updated guide on customs agent services.
Source Deloitte