Updated: May 3, 2022
Press Release - 2% Withholding Tax on Payment (Commission) Made To Agent - PDF
Press Release - 2% Withholding Tax on Payment (Commission) Made To Agent
Finance Bill 2021 Highlights C Withholding Tax on Payment [Commission] Made To Agent etc
1. The 2% Withholding Tax that must be withheld from commission payments to agents, dealers, and distributors has been a source of confusion for many businesses. 👉 What exactly is going on? 👉 Is there any news? 👉 Have the Remittance Forms been made available yet? 2. In reality, it appears that many people, maybe including the Inland Revenue Board of Malaysia, are not fully prepared for it.
3. To ensure that all paying companies are prepared and can give proper notice to all their agents, distributors, or dealer, the Inland Revenue Board of Malaysia (IRBM) issued a press release on January 12, 2022: 👉 agreeing to postpone the implementation of the tax deduction remittance under Section 107D of ITA 1967 until March 31, 2022.
4. Accordingly, 👉 the payee company is allowed to remit the 2% tax deduction on cash payments paid to agents, distributors, or addicts for January to March 2022 beginning April 1, 2022 •[The FAQ dated February 28, 2022, on the other hand, provides a different interpretation.] 👉 without any penalty.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 很多商家一直在问，那个支付佣金给代理商、经销商、分销商需要扣的2% Withholding Tax：
2. 其实，看起来很多人都还没有真正准备好，甚至包括内陆税收局 3. 为了确保所有付款公司都能做好准备，并能向其所有代理商、分销商或经销商发出适当的通知，马来西亚内陆税收局 (IRBM) 于2022年1月12日发布新闻稿:
👉 同意将1967年所得税法令第107D条文规定的向代理商、经销商、分销商支付佣金的 2%预扣税实施时间 👉 推迟到2022年3月31日。 4. 有鉴于此，付款公司可以在2022年4月1日后 [备注:2022年2月28日的常见问题提供了一个不同的解释]，才开始缴付在2022年1月份至3月份支付给代理商、经销商或分销商的现金佣金的2%预扣税，并且不会受到任何逾期的罚款。 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼