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25 FEB 2021
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10:20 AM

数码服务税 Digital Service Tax

数码服务税 Digital Service Tax

在 Facebook 打广告也要给tax ⁉ 6%进口数码服务税你知多少❓
公司又怎样可以 #获豁免服务税


New Service Tax for the New Year! How well do you know about
digital service tax? Do you know if your company is entitled to
claiming this service tax relief?






What are Digital Services?


Any service that is delivered or subscribed over the Internet or
other electronic networks and which cannot be obtained
without the use of information technology and where the
delivery of service is essentially automated.




✅社交网络: 面簿,照片墙,推特
✅广告平台, 例如在无形媒体平台上提供在线广告空间
✅在线软件许可, 更新和附加网站过滤器和防火墙软件
✅数据库和托管, 例如网站托管、在线数据仓库、文件共享和云存储服务
✅提供数字内容, 例如音乐,电子书,电影,图像


Scope of digital services includes:


~ Social network: Facebook, Instagram, Twitter
~ Mobile application:
~ Advertisement platform which provide online advertising space, eg. Facebook
~ Online licensing of software, updates and add-on website filters and firewalls
~ Database & hosting, e.g website hosting, online data warehousing, cloud storage services~online training, e. g. E-learning, distance teaching, online courses and webinars
~ Provision of digital content, e. g. Music, E-book, film, image
~ Online newspaper and journal subscriptions






Why impose Digital Service Tax?


To ensure local service providers are being treated fairly and are able to compete equally in the market with foreign services providers on providing taxable service to businesses and consumers in Malaysia.


There are several conditions for exemptions.


TAGS :digitalservicetax