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数码服务税 Digital Service Tax


在 Facebook 打广告也要给tax ⁉ 6%进口数码服务税你知多少❓

公司又怎样可以 #获豁免服务税 New Service Tax for the New Year! How well do you know about digital service tax? Do you know if your company is entitled to claiming this service tax relief?

什么是数码服务❓ 即任何通过互联网或电子网络交付或订购的服务,或其它不使用信息技术就无法采取的服务,以及本质上自动化的交付服务 What are Digital Services? Any service that is delivered or subscribed over the Internet or other electronic networks and which cannot be obtained without the use of information technology and where the delivery of service is essentially automated.


数码服务税有哪些❓ ✅社交网络: 面簿,照片墙,推特 ✅手机应用程序 ✅广告平台, 例如在无形媒体平台上提供在线广告空间 ✅在线软件许可, 更新和附加网站过滤器和防火墙软件 ✅数据库和托管, 例如网站托管、在线数据仓库、文件共享和云存储服务 ✅在线培训,例如电子学习、在线课程、远程教学、网络研讨会 ✅提供数字内容, 例如音乐,电子书,电影,图像 ✅互联网基础的电信 Scope of digital services includes: ~ Social network: Facebook, Instagram, Twitter ~ Mobile application: ~ Advertisement platform which provide online advertising space, eg. Facebook ~ Online licensing of software, updates and add-on website filters and firewalls ~ Database & hosting, e.g website hosting, online data warehousing, cloud storage services~online training, e. g. E-learning, distance teaching, online courses and webinars ~ Provision of digital content, e. g. Music, E-book, film, image ~ Online newspaper and journal subscriptions


为何要执行❓ ✅确保本地服务供应商受到公平待遇,借此给本地及外国服务供应商打造公平的竞争环境 Why impose Digital Service Tax? To ensure local service providers are being treated fairly and are able to compete equally in the market with foreign services providers on providing taxable service to businesses and consumers in Malaysia.


不被征收服务税的条件有哪些❓ There are several conditions for exemptions. 👉🏻相关本地服务供应商 Related local service providers. 👉🏻当进口跟旗下公司同样专业的服务 (B2B) When importing the same professional services to its subsidiaries (B2B). 👉🏻已交付进口电子服务税(B2C) 给海外服务供应商的本地服务供应商,可向关税局索取退税 Local service providers which have paid the Imported Electronic Service Tax (B2C), can claim a refund from the Customs. 👉🏻教育服务业 Education Industry. 👉🏻电子报或关系到教育、技术、科学、历史及文化的期刊 Online services Eg. E-newspaper and technical, scientific, educational, historical or cultural journal or periodicals.



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Last Updated in 2020 by BISPOINT Group