Legislation & Guides

Act

(1) ServiceTaxAct(Amendment)2019

Regulations

ServiceTax(DigitalServices)Regulations2019
ServiceTax(DigitalServices)(Amendment)Regulations2019
ServiceTax(DigitalServices)(Amendment)Regulations2020
Service Tax (Digital services) (Amendment) (No.2) Regulations 2020
Service Tax (Digital services) (Amendment) Regulations 2022
Service Tax (Customs Ruling) (Amendment) Regulations 2023
Service Tax (Amendment) (No. 2) Regulations 2023
Service Tax (Digital Service) (Amendment) Regulations 2023

Order

Service Tax (Rate Of Digital Services Tax) (Amendment) Order 2024

Guides

Guide on Transitional Rules for the Change in Service Tax Rate to 8% on Digital Service Provided by Foreign Registered Person
Guide on Digital Service by FSP
Guide on Digital Service by FSP_Appendix1
Guideline On Application For Refund By FRP
Guidelines for The Implementation of Sales Tax On Low Value Goods (LVG)