Are there other alternatives to digital tax instruments?

The government has started the implementation of digital tax on 1 January 2020 as a new tax instrument Atik rate of imposed on foreign individuals and companies who are registered and have customers in Malaysia under the Sales Tax Act 2018. According to GlobalData's E-Commerce Analytics, the Malaysian e-commerce market is estimated to grow 74.7% in 2020 with a value that will reach MYRS1.6 billion by 2024. Advances in information and communication technology systems have boosted the participatory economy and transformed business models physically and locally to platforms and across borders. Increased e-commerce such as Shop, Lazada, PG Mall and digital economy activity by multi-national companies such as Amazon, Netfliu and Tencent