From August 1, 2022, the payer has the option of deferring the payment of small-value WHT [*] rather than remitting the WHT deducted to the IRB within one month after the payment to a non-resident has been paid or credited.
Section 109 of the Income Tax Act 1967
Royalty and interest earned by a non-resident
Section 109B of ITA 1967
Special classes of income under Section 4A of ITA 1967, including services and rental of movable property
It refers to WHT that does not exceed RM500 per transaction.
A payment of WHT with a low value is required to be made to the IRB once every six months in the following manner:
For withholding taxes on payments of a low value, the Inland Revenue Board of Malaysia (IRBM) has made the following withholding tax (WHT) forms available for download on its website:
Form CP37DS - 1/2022
Form CP37S - 1/2022
For more information or to give feedback, call the IRB's care line at 03-8911 1000, +603-8911 1100 (if calling from abroad), use the live chat service, or fill out the online feedback form on the official website.
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