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WHT Form Submission & Withholding Tax (WHT) Payment of Small Value for Transactions That Recurring

Updated: Oct 22, 2022

The Inland Revenue Board of Malaysia (IRBM) has given its approval to the CTIM's suggestion to submit withholding tax (WHT) forms and the payment of WHT of Small Value for transactions that occur repeatedly less cumbersome administratively and less expensive to comply with.

An individual or body resident in Malaysia or conducting business in Malaysia that is required to pay WHT under Section 109 or Section 109B of the Income Tax Act 1967 and that does not exceed RM500 per transaction for transactions that recur may submit the WHT form and pay the WHT as follows, as stated in the Rules that were attached to the letter that IRBM addressed to CTIM on August 12, 2022:

The above will take effect from August 2022.

IRBM is now working on preparing the specific WHT forms that will be needed for the purposes above.

.1 Deferment of payments of small value withholding tax (for recurring transactions) in

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