Malaysia legislation
Section 3
Section 3
Subsection 2(1) of the principal Act is amended—
(a)
in the definition of “designated areas”, by substituting for the words “and Tioman” the words “, Tioman and
Pangkor’;
(b)
in the definition of “special areas”, by substituting for the words “and the Joint Development Area” the words “the
Joint Development Area, and a petroleum supply base licensed under section 77b of the Customs Act 1967”;
(c)
by inserting after the definition of “registered person”
the following definition:
‘ “foreign registered person” means any foreign service provider who is registered under section 56c;’;
Service Tax (Amendment)
(d)
by inserting after the definition of “taxable person” the following definition:
‘ “Pangkor” means the Pangkor Island, Mentagor
Island, Giam Island, Simpan Island, Tukun Terindak
Island, Pelanduk Island, Anak Pelanduk Island, Landak
Island, Batu Orang Tua and Batu Jambal;’;
(e)
by inserting after the definition of “senior officer of service tax” the following definitions:
‘ “foreign service provider” means any person who is outside Malaysia providing any digital service to a consumer and includes any person who is outside
Malaysia operating an online platform for buying and selling goods or providing services (whether or not such person provides any digital service) and who makes transactions for provision of digital services on behalf of any person;
“consumer” means any person who fulfils any two of the following:
(a)
makes payment for digital services using credit or debit facility provided by any financial institution or company in Malaysia;
(b)
acquires digital services using an internet protocol address registered in Malaysia or an international mobile phone country code assigned to Malaysia;
(c)
resides in Malaysia;’; and
(f)
by inserting after the definition of “imported taxable service” the following definition:
‘ “digital service” means any service that is delivered or subscribed over the internet or other electronic network and which cannot be obtained without the use of information technology and where the delivery of the service is essentially automated;”.
6
Amendment of section 9