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Act A1597: Service Tax (Amendment) Act 2019 comes into operation on 1 January 2020. This is an Act to amend the Service Tax Act 2018.

The highlight of the Amending Act is the introduction of new section 1A, which provides for “territorial and extra-territorial application”, which means that this Act and its subsidiary legislation shall apply both within and outside Malaysia, and shall apply to any person of whatever nationality or citizenship if the person is a foreign service provider; or is registered under section 56c of the Act as a foreign registered person.

For more details, click here.