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42 Service Tax, Digital Service (DS) - Coggle Diagram

- - - - Advocate and solicitor
        
        Registered syarie lawyer
        
        Registered public accountant
        
        Registered surveyor, appraiser and estate agent
        
        Registered engineer
        
        Registered architect
        
        Any person who provides consultancy (advice only), training or coaching services
        
        Any person who provides information technology services (use of PC to process/transmit data)
        
        Any person who provides management services,
        ie. outsource of payroll service, help to implement;
        repair car: adhoc service, X mgmt service; schedule for long term, is mgmt service
        
        Any person who provides employment services
        
        Licensed private agency
        
        Digital services, ie. cloud computing, live stream system
  - - - value of these services shall be combined to compute the threshold
    - - value of these services shall be computed separately for determining the threshold
- - - - value of the service acquired
        ie. invoice value
    - - MV of the service
  - - - include this service in Form SST-02 every 2 mths
      - due not later than the last day of the month following the end of the taxable period
    - - an adhoc declaration and Form SST-02A
        filed in only in the month
        where there is an acq of imported taxable service
      - due at the end of the following month
- - - - such service provided by the Co to the Co in the same grp + 3rd party Co shall ALL be treated as taxable service at 6%
    - - group relief still applicable to group member Co only
  - - - 1st mentioned Co holds directly/indirectly through Subs Co/ tgt directly or indirectly from Subs Co
        
        20% to 50% of the sh cap of the 2nd mentioned Co
        and
        1st mentioned Co has exercisable power to appoint/remove
        all/majority of directors in BOD in the 2nd mentioned Co
        
        more than 50% of the share cap of the 2nd mentioned Co
- - - - SP = actual value of taxable service provided
    - - SP that would have been charged in the ordinary course of biz
        to a person X connected with the taxable person
    - - SP that would have been charged in the ordinary course of biz
        to a person connected with the taxable person
- - - - incur exp on behalf of the client
      - client is the recipient of the services - invoice is in client's name
      - payment is authorised by client
      - client knew that the services is made by third party
      - exact amt is claimed from client and has no right to alter/add on the value of the services
      - payment is clearly an additional to services made to client
  - - - client X the recipient of the services - invoice is in principal's name
      - principal is the person responsible to pay for the service
      - payment is X authorised by client
      - client has no knowledge that the services is made by third party
      - principal has the right to alter/add on the value of the services
      - payment is for service made to the client
- - - - time when payment is received for the service provided to the customer by the registered person
    - - Earlier of
        
        time when payment is made
        
        invoice is received for the service
- - - - any service delivered or subscribed over the Internet or other network which cannot be obtained without the use of information technology
      - delivery of the service is essentially automated (X manual intervention)
    - - person (Ind/Co) outside Msia providing any DS to a consumer
      - including those operating online platform for buying and selling goods or providing services (regardless provides any DS)
      - makes transaction for the provision of DS on behalf of any person
      - achieved turnover of RM500k on DS provided
    - - a person who fulfills any 2 of the following
        
        makes payment for DS using credit/debit facility provided by any financial institution or Co in Msia
        
        acquires DS using an internet protocol address registered in Msia
        or an international mobile phone country code assigned to Msia
        
        resides in Msia - assess based on billing address, home address, recipient's county selection