2856791 - Malaysia SST: Digital Service Tax - General Guidance

Malaysia Digital Service Tax (DST) will be implemented from January 1, 2020. Under this legislation, any Foreign Service Provider (FSP) who provide digital services to consumer liable to be registered as Foreign Registered Person (FRP).

FSP is mandatory to be registered at Malaysia SST government portal when the total value of digital services provided to a consumer in Malaysia exceeds RM500,000 per year.

Consumer in Malaysia means any person who fulfils any two of the following:

(i) Makes payment for digital services using credit or debit facility provided by any financial institution or company in Malaysia;

(ii) Acquires digital services using an internet protocol address registered in Malaysia or an international mobile phone country code assigned to Malaysia;

(iii) Resides in Malaysia

In determining whether consumer is reside in Malaysia, FRP may consider information or a declaration from the consumer as below:

(i) The billing address of the consumer is in Malaysia

(ii) The home address of the consumer is in Malaysia

(iii) Recipient's country selection

FSP is required to report your DST return on Malaysia SST government portal, using DST-02 form

This announcement contains information about the new legal change for Digital Service Tax (DST), published by Royal Malaysian Customs Department (RMCD).

This information is based on legislation and regulations which are subject to change at any time by the respective authorities and are therefore not binding. The information will be updated if required.

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