To all Foreign Registered Person (FRP),
Effective from 14th May 2020, foreign registered person (FRP) who provides digital service to a company in Malaysia within the same group of companies shall not subject to service tax. However, if FRP provide digital service to another person in Malaysia who is outside the group of companies, the same digital service provided to any person or company in Malaysia who is outside or within the group of companies
shall be subject to service tax.
Kindly refer to << Service Tax (Digital Service) (Amendment) Regulations 2020>> for further information. FRP who only provide digital service to a company in Malaysia within the same group of companies may proceed with cancellation of registration as Foreign Registered Person. Application for cancellation of registration shall be made online through MySToDS system. Any inquiries or further clarification on cancellation of registration, please email us at email@example.com.