New taxable Service In Year 2020

Last call for Service Tax Registration on 29 February 2020!

Effective from 1 January 2020, there will be widen of scope for existing taxable service and prescribe new service as taxable service as follows:-

Group G, column (2)

i) Item (h) – provision of IT Service is expanded to include dsitributing or reselling of information technology services on behalf of any person.

ii) New item (l) – provision of electronic medium that allows the suppliers to provide supplies to customers

iii) New item (m) – provision of digital services including transaction for provision of digital services on behalf of any person.

Group I, column (2)

i) Item 2 -provision of telecommunication service is expanded to include provision of digital service.

ii) Item 8 – provision of advertisement service is expanded to include digital advertising service