如何在马来西亚申请FSP(外国服务提供商)?
只有在提供数字服务方面有责任进行註册的外国服务提供商必须使用表格 DST-01 申请註册成为FSP。填写DST-01表格申请在马来西亚成为FSP(外国服务提供商),申请人的资格有限制?
Email:kul4ww@evershinecpa.com
或
马来西亚永辉BPO有限公司
Kuala Lumper time zone:
CA Aaron Yap, 马来西亚籍说马来西亚文中文和英文
或
China Time Zone:
联络人: 林幸穗 Anny Lin 协理
手机:+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话:+886-2-2717-0515 分机:110
FDSP-MA-010
如何在马来西亚申请FSP(外国服务提供商)?
How to apply FSP foreigner service provider in Malaysia?
答:
根据马来西亚皇家海关局的规定,向马来西亚消费者提供数字服务且该数字服务在十二个月内的价值超过RM500,000的外国服务提供商(FSP)有义务根据2018年《服务税法》进行註册。
申请作为外国註册人(FRP)的註册,您需要按照以下步骤进行:
• 前往以下网址填写在线申请表格(DST-01)https://mystods.customs.gov.my/
• 提供所需的信息和文件,例如您的姓名、地址、电子邮件、电话号码、银行账户等。
• 提交申请,并等待来自马来西亚皇家海关局的批准通知。
• 一旦获得批准,您将收到一个註册编号和註册证书。
您可以在以下链接中找到更多关于註册过程、申报退税、缴纳服务税以及适用于服务税的数字服务类型的详细信息和指导:
• 《外国服务提供商数字服务指南》
• 《应徵税务 – 数字服务》
https://mysst.customs.gov.my/assets/document/Specific%20Guides/Guide%20on%20Digital%20Service%20by%20FSP_30032020.pdf
https://mystods.customs.gov.my/storage/app/media/pdf/guide/Guide%20on%20Digital%20Service_V2.1_01022021.pdf
According to the Royal Malaysian Customs Department, foreign service providers (FSP) who provide digital services to consumers in Malaysia and the value of digital service for a period of twelve months or less exceeds the threshold of RM500,000 are liable to be registered under the Service Tax Act 2018。
To apply for registration as a foreign registered person (FRP), you need to follow these steps:
• Fill in the online application form (DST-01) at https://mystods.customs.gov.my/
• Provide the required information and documents, such as your name, address, email, phone number, bank account details, etc.
• Submit the application and wait for the approval notification from RMCD
• Once approved, you will receive a registration number and a certificate of registration
You can find more details and guidance on the registration process, the filing of returns, the payment of service tax, and the types of digital services subject to service tax in the following links:
• Guide on Digital Service by FSP
• Taxable Services – Digital Services
https://mysst.customs.gov.my/assets/document/Specific%20Guides/Guide%20on%20Digital%20Service%20by%20FSP_30032020.pdf
https://mystods.customs.gov.my/storage/app/media/pdf/guide/Guide%20on%20Digital%20Service_V2.1_01022021.pdf
FDSP-MA-020
如果我填写DST-01表格申请在马来西亚成为FSP(外国服务提供商),申请人的资格有哪些限制?是否限制马来西亚公司?限制马来西亚公民?允许外国公司?If I fill in form DST-01 for the purpose to be FSP in Malaysia, what is qualification of applicant ? Restricting a Malaysian company? restricting Malaysian citizen ? Allowing foreigner company ?
答:
根据马来西亚皇家海关局(RMCD)发佈的《外国服务提供商数字服务指南》,DST-01表格是供向马来西亚消费者提供数字服务的外国服务提供商(FSP)申请数字服务註册的申请表格。
申请人的资格不限制为马来西亚公司或公民,但必须是满足以下条件的外国服务提供商:
• 向马来西亚的任何消费者提供数字服务;
• 在十二个月内的数字服务价值超过RM500,000;
• 在马来西亚没有任何业务设立或固定设施;
• 在任何时候都没有在马来西亚设立代表处。
如果您是符合这些条件的外国服务提供商,您可以通过mySToDS系统https://mystods.customs.gov.my/
在线申请註册。您需要提供您的业务细节、服务详情和申请声明。您可以参考以下链接获取更多信息和指导:
• 《外国服务提供商数字服务指南》 – customs.gov.my
• MySToDS – 数字服务税系统
According to the Guide on Digital Service by FSP published by the Royal Malaysian Customs Department (RMCD), form DST-01 is the application for digital service registration for foreign service providers (FSP) who provide digital services to consumers in Malaysia.
The qualification of applicant is not restricted to a Malaysian company or citizen, but it must be a foreign service provider who meets the following criteria:
• Provides digital services to any consumer in Malaysia;
• The value of digital services for a period of twelve months or less exceeds the threshold of RM500,000;
• Does not have any business establishment or fixed establishment in Malaysia;
• Does not have any representative in Malaysia at any time.
If you are a foreign service provider who meets these criteria, you can apply for registration online through the mySToDS systemhttps://mystods.customs.gov.my/. You will need to provide your business particulars, service details and applicant declarations. You can refer to the following links for more information and guidance:
• Guide on Digital Service by FSP – customs.gov.my
• MySToDS – Service Tax on Digital System
https://mystods.customs.gov.my/storage/app/media/pdf/guide/Guide%20on%20Digital%20Service%20by%20FSP_Appendix1.pdf
https://mystods.customs.gov.my/
FDSP-MA-030
如果我填写DST-01表格申请在马来西亚成为FSP(外国服务提供商),我们需要指定一家马来西亚公司或公民作为税务代理吗?If I fill in form DST-01 for the purpose to be FSP in Malaysia, do we need assign a Malaysia company or citizen to be tax agent ?
答:
根据马来西亚皇家海关局(RMCD)发布的《外国服务提供商数字服务指南》,在马来西亚注册数字服务税(SToDS)的外国服务提供商(FSP)无需指定一家马来西亚公司或公民作为税务代理。然而,FSP必须指定一名负责处理与服务税有关的所有事务,并可供RMCD联系的人员。这名人员必须得到FSP的授权,并在DST-01表格中提供其姓名、身份证号码、职务、电话号码和电子邮件地址。FSP还必须在此人员的信息发生变更后的30天内通知RMCD。
以下是可能有用的链接:
• 《应征税务 – 数字服务》 – customs.gov.my
According to the Guide on Digital Service by FSP published by the RMCD, a foreign service provider (FSP) who is registered for service tax on digital services (SToDS) in Malaysia does not need to appoint a tax agent in Malaysia. However, the FSP must appoint a person who is responsible for all matters relating to service tax and who can be contacted by the RMCD. This person must be authorised by the FSP and must provide his or her name, identification number, designation, telephone number and email address in the DST-01 form. The FSP must also inform the RMCD of any changes to the particulars of this person within 30 days of the change.
Here is a link that may be helpful:
• Taxable Services – Digital Services – customs.gov.my
FDSP-MA-040
如果我填写DST-01表格申请在马来西亚成为FSP(外国服务提供商),当我们指定一个人作为马来西亚皇家海关局(RMCD)的联繫窗口时,这个人的资格有哪些要求?是否需要马来西亚国籍?If I fill in form DST-01 for the purpose to be FSP in Malaysia, when we designate a person to be contact window of RMCD, What is qualification of that person ? Need to Malaysian citizenship?
答:
《外国服务提供商数字服务指南》并没有对作为马来西亚皇家海关局(RMCD)联繫窗口的人员指定任何具体的资格要求,除了他或她必须得到FSP的授权并提供其联繫信息。因此,对于这个人来说,并不需要拥有马来西亚国籍,只要他或她能够与RMCD有效沟通并处理与服务税相关的所有事务即可。然而,如果您有任何疑问或问题,建议您直接联繫RMCD以获得澄清。您可以在以下网址找到他们的联繫信息:
• 联繫我们 – customs.gov.my
The Guide on Digital Service by FSP does not specify any qualification for the person who is designated as the contact window of RMCD, except that he or she must be authorized by the FSP and must provide his or her contact details. Therefore, it is not necessary for that person to have Malaysian citizenship, as long as he or she can communicate effectively with the RMCD and handle all matters relating to service tax. However, if you have any doubts or questions, you may want to contact the RMCD directly for clarification. You can find their contact information here:
• Contact Us – customs.gov.my
外国公司在马来西亚以非居民(Non-Resident)身份运营税务(VAT &CIT)法规问答
马来西亚永辉BPO有限公司
Kuala Lumper time zone:
CA Aaron Yap, 马来西亚籍说马来西亚文中文和英文
或
China Time Zone:
联络人: 林幸穗 Anny Lin 协理
手机:+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话:+886-2-2717-0515 分机:110
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