数码服务税的指南 (Part 1 of 2)

eKTP 134

Guidance on digital tax.png

数码服务税的指南 Guide of Digital Services

【注意】数码服务税将在2020年1月1号2020开始全面落实。

[Important] Effective from 1st January 2020, digital service tax shall be charged and levied on any digital service.

i)   什么类型的服务将被征收数码服务税？What kind of Services Considered as digital Service?

 向大马消费者提供的任何数码服务包括数码内容，音乐， 程序软件，数码广告等。

Delivered though information technology medium with minimal or no human intervention from service provider such as music, e-book, database and hosting, advertisement and online platform and etc.

ii)   谁需要征收数码服务税？Who is considered as Foreign Service Provider (FSP)?

在12个月内，向马来西亚人民提供的数码服务总值超过RM500万的外国数码服务供应商（FSP）。

Any foreign service provider who provides any digital service to consumer and if the total value of digital services provided exceed RM500,000 shall be liable to register.

iii)   如何注册？How to register?

外国数码服务供应商可从2019年10月1日向大马皇家关税局（JKDM）进行注册，并从2020年1月1日起向马来西亚消费者提供的数码服务征收服务税。

FSP has to complete DST-01 Form via online through http://dst.customs.gov.my and the digital service tax will be charged to consumer in Malaysia effective from 01 January 2020.

iv)   谁是“消费者” Who is considered as Consumer in Malaysia?

无论个人或公司有没有进行商业运作，包括非马来西亚公民皆是消费者，而他们在导入数码服务并满足以下至少两个条件时，需缴付服务税，条件如下：

Consumer in Malaysia is any person who fulfills any two of the following:

a）使用马来西亚任何金融机构或公司提供的信贷或金融工具付款；Makes payment for digital services using credit or debit facility provided by any financial institution or company in Malaysia;

b）使用在马来西亚注册的互联网协议地址（IP）或马来西亚指定的移动手机国际代码获得数码服务；Acquires digital services using an internet protocol address registered in Malaysia or an international mobile phone country code assigned to Malaysia.

c）居住在马来西亚。Resident in Malaysia.

v)    如何呈报? How to furnish the Return form?

任何注册服务税的人都需要在DST-02表格的纳税期限到期时，为进口的应课税服务纳税。

Any registrar of tax payable also need to submit DST-02 return form before the deadline to settle the import tax.

Sources

  • Malaysia Budget 2020

 
Elly Ong