Section 2

makes payment for digital services using credit or debit facility provided by any financial institution or company in

Malaysia;

acquires digital services using an internet protocol address registered in Malaysia or an international mobile phone country code assigned to Malaysia;

resides in Malaysia;

“regulations” means regulations made under section 91;

“taxable service” means any service which is prescribed to be a taxable service under section 8;

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“imported taxable service” means any taxable service acquired by any person in Malaysia from any person who is outside Malaysia;

“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;

“limited liability partnership” has the meaning assigned to it under section 2 of the Limited Liability Partnership Act 2012 [Act 743];

“business” includes any trade, commerce, profession or vocation, or any concern in the nature of trade, commerce, profession or vocation;

“Pulau 1” has the meaning assigned to it under subsection 2(1) of the

Customs Act 1967;

“surcharge” means the surcharge referred to in subsection 32(3);

“effective date” means the date appointed under subsection 1(3);

“taxable period” means any period as determined or provided for under section 25;

“Tioman” means the Island of Tioman and the islands of Soyak,

Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;

“Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141B of the Customs Act 1967;

“free zone” has the meaning assigned to it under subsection 2(1) of the Free Zones Act 1990 [Act 438].

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