1. Following the publication of a frequently asked question (FAQ) by the Inland Revenue Department (IRD) on the 2% withholding tax deducted from payments made by payer companies to agents, dealers, and distributors, the CTIM wrote to the Inland Revenue Department on 5 April 2022 requesting clarification on a number of points that had been left unclear.
2. The response from the Inland Revenue Board was received on April 15, 2022.
3. We have gathered the most important elements of the response for your convenience.
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1. 关于税收局所发出的针对付款人公司向代理商、经销商和分销商支付的款项中扣除2%的预扣税的常见问题，由于有些事项的说明有待厘清，因此马来西亚特许税务师协会（CTIM）于2022年4月5日，给内陆税收局写了一封信，要求税收局作出厘清。
2. 而内陆税收局也在2022年4月15日作出了相应的回覆。
3. 我们把回覆的重点整理出来给大家。
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