数码服务税的指南 (Part 2 of 2)

eKTP 135

Guidance on digital tax.png

谁能豁免多重征税? Who is exempted from payment of service tax?

i) 本地服务供应商在进口同样组别的海外公司产品时不需要被征收服务税。

Local service providers are not subject to service tax when importation of qualifying taxable service from a foreign related company within the same corporate group.

ii) 针对进口的专业服务（不包括就业和保安服务）及广告服务（B2B），会根据 “自行审计” 方式获得豁免服务税, 而相关的进口服务则是根据该公司所提供的相同服务。

-The exemption is applicable for service tax registered person in Group G who acquires taxable services under Group G item (a) until (i) exclude item (j) and (k) from another service tax registered person in Group G.

-The exemption is also applicable for service tax registered person in item 8(any person, government agency, local authority or statutory body who provides advertising services) of Group I who acquires taxable services under item 8 of Group I (advertising services) from another service tax registered person in item 8 of Group I.

iii) 已支付进口电子服务税（B2C）给海外服务供应商的本地服务供应商，可以向关税局申请退税，从而报销真正已支付的服务税。

Payment are made by local service provider to Foreign Service Provider(FSP) on the digital service tax are allowed to apply for Service Tax Refund from Royal Malaysian Custom Department (RMCD).

iv) 远距离教育服务方面，在属于”学前教育、小学中学、高等教育，包括技职及专业培训”类别的，无论是本地或海外服务供应商在线上提供的服务，都不会被归类在服务税范畴，因此将不会征收服务税。

Online distance learning from preschool, primary and secondary education and tertiary education. Tertiary education including vocation and professional training provided online either by local or foreign service providers. These are not categorized as taxable service.

v) 诸如电子报或关于教育、技术、科学、历史及文化的文摘或期刊，都不被归类在服务税范畴，因此不会被征收服务税。

Online services such as e-newspaper and educational, technical, scientific, historical or cultural journal or periodical reading materials are not classified as taxable service.

Sources

 
Elly Ong