1. The question of whether payments made to foreign digital service providers for software and payments for the use of or right to use the information and digitized products are subject to withholding tax has been debated for some time.
2. The Inland Revenue Board (IRB) may take a position that differs from the position expressed by the taxpayers in any given situation.
3. The IRB believes that the vast majority of payments made to overseas digital service providers who do not have a tax presence [permanent establishment, PE] in Malaysia should be subject to withholding tax under the royalty provisions of the Income Tax Act 1967.
4. Businesses cannot operate without purchasing digital services to service customers, deal with suppliers, and run business functions in today's society. 5. As a result, advertising on Facebook and Google has become a trend. 6. Owners of hotel accommodation are also using the services of the Agoda platform to attract more customers. 7. Are these payments subject to withholding tax? 8. In today's article, we will discuss this topic.
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1. 对于向外国数字服务提供商支付的软件费用以及为使用或有权使用的信息和数字化产品而支付的费用，是否需要缴纳预扣税 [withholding tax] 的问题，已经争论了一段时间了。
2. 税收局（IRB）在任何特定情况下，都可能采取与纳税人不同的立场。
3. 税收局认为，再《1967年所得税法令》的版权、特许权使用费条款下，绝大多数支付给在马来西亚没有设立常设机构 [permanent establishment, PE] 的海外数字服务提供商的款项，都应被预扣税。
4. 现今的社会，如果不购买数字服务来服务客户、与供应商打交道和运营业务功能，企业就无法运营。
5. 因此，在 Facebook 及 Google 打广告也成为一种风气。
6. 而经营酒店住宿的业主，也大都在使用 Agoda 平台的服务，以招揽更多的客户。
7. 那么，所支付的上述这些费用，是否需要缴付预扣税呢？
8. 今天的这一篇文章，就来与大家一起探讨此课题。
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