AustraliaCambodiaChinaIndiaIndonesiaJapanLaosMalaysiaMyanmarNew ZealandPhilippinesSingaporeSouth KoreaSri LankaTaiwanThailandVietnam Guide to VAT/GST in Asia Pacific 2019 18 June 2019
Malaysia Abolition of Goods and Services Tax (“GST”) and introduction of sales tax and service tax (“SST”) 22 February 2019
Malaysia Changes to current Sales and Service Tax (SST) legislation in order to apply SST to online services supplied by non-resident (foreign) companie 13 December 2018
Malaysia Telecommunication services to another telecommunication service or (under conditions) to an ASP license holder not subject to service tax 30 November 2018
Malaysia Provision of hardware, string-wrap software and provision of exported IT services is not subject to service tax 30 November 2018
Malaysia Credit system for the deduction of sales tax on raw materials, components or packaging materials purchased by any registered manufacturer 30 November 2018
Malaysia Service Tax on imported services (including B2B) and imported online services from 1 January 2019 30 November 2018
Malaysia Exemption for service tax for services between service tax registrants that are registered for the same taxable service (avoiding cascading ‘tax-on-tax’ effect) 30 November 2018
Malaysia Service tax to imported services, B2B reverse charge as from 1 January 2019 and registration for B2C as from 1 January 2020. 25 November 2018
Malaysia Malaysia officially the second country in Southeast Asia to introduce a digital tax 05 November 2018