Section 56A
Section 56A
(2)
The value of digital services on which the service tax is payable shall be the value charged by the foreign registered person.
(3)
Service tax on digital services shall be charged and levied at the rate fixed in accordance with subsection 10(2) by reference to the value charged by the foreign registered person.
(4)
The service tax charged on the digital service provided to the consumer shall be due at the time when the payment for the digital service is received by the foreign registered person.
(4A)
The Director General may, upon application in writing by any foreign registered person and subject to such conditions as he deems fit, approve service tax on any digital service provided by the foreign registered person to be due at the time the invoice is issued.
(4B)
Where a foreign registered person ceases to be liable to be registered under section 56D, the service tax shall be due and payable on the day the return is furnished to the Director General under subsection 56H(4A).
(5)
Any foreign registered person who contravenes subsection (1)
commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
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