Taxation on E-Commerce Transactions
- ftcimpact
- Aug 23, 2022
- 1 min read
Questions:
Does Active Blogger’s income from advertising space & product reviews on Facebook or Instagram subject to Malaysian tax?
Answer: Yes
Does any income received from e-commerce transactions that are associated with any activities in Malaysia subject to Malaysian taxation?
Answer: Yes
Types of e-commerce business model
1. Online trading/service providers
2. App stores
3. Online advertising
4. Cloud computing
5. Payment services
6. Digital currency/token
Scope of Charge
1. Generally, income tax is imposed on the income of any person accruing in or derived from Malaysia.
2. Any income in relation to e-commerce transactions is deemed to be derived from Malaysia if it is associated to any activities in Malaysia regardless of whether that income is received in Malaysia or otherwise.
3. A non-resident person who derives income from e-CT may also be deemed
to derive that income from Malaysia in relation to special classes of income or royalty.
Source: https://phl.hasil.gov.my/pdf/pdfam/guidelines_e_commerce_13052019.pdf
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Disclaimer：
The above discussion is solely for education and awareness purposes.
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