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Thursday, October 10, 2019
Service Tax (Amendment) Act 2019 - 82 ：Section 56A - Imposition of service tax on digital services
(1) 由海外注册商家向本地任何消费者提供的数码服务 - 将征收服务税
(2) 服务税将施加在海外注册商家所收取的费用上
(3) 税率根据2018年服务税法令第 10(2) 条文
(4) 在海外注册商家收到消费者的付款后，履行征收服务税的责任就出现
(5) 任何海外注册商家如果违反此条文，即属犯罪，一旦定罪， 可处：
～ 不超过五万令吉的罚款；或
～ 不超过三年的监禁；或
～ 两者兼施
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