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of <h1>OIDAR service suppliers in non-taxable regions must pay integrated tax, appoint tax handlers if no local presence.</h1> Suppliers of online information and database access or retrieval (OIDAR) services located in non-taxable territories are liable for paying integrated tax when services are provided to non-taxable online recipients. If an intermediary in a non-taxable territory facilitates the service, they are deemed the recipient unless they meet specific conditions, such as not authorizing charges or setting terms. Suppliers must register under a Simplified Registration Scheme for tax payment. If suppliers lack a physical presence or representative in a taxable territory, they must appoint a person in the taxable territory to handle tax payments on their behalf.
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