QUOTE(godprophet @ Jan 13 2021, 10:12 PM)
Actually I have already gone through this guideline but I don't think my case falls under any of the examples, since I did not set up a website but merely using the website hosted overseas by a third party. I also do not have any business operations and did not deliver any products or services in Malaysia (not sure if uploading content is considered as deliver?), and the contents are received by customers overseas.
Anyone know whether uploading of digital content is treated as a business activity / operations?
refer to Example 2: Services
AA Sdn. Bhd. operating in Malaysia is engaged in the provision of
consultancy services. It has a website hosted on a server located outside
Malaysia. The website supplies details of its services, answers enquiries,
enable communications with its clients/potential clients, and accept
payments for services rendered. The company obtains consultancy
projects from overseas clients through the website.
The business activities
relating to the consultancy services, including collecting and analysing
data, undertaking research, preparing reports, etc., is done in Malaysia.The income derived from the consultancy services is deemed to be
derived from Malaysia due to the substantial business operations in
Malaysia regardless of the location of the server.