Withholding Tax (WHT) 预扣税 Withholding Tax
📌 Withholding Tax (WHT)
Withholding tax refers to the income tax that a taxpayer (payer) must deduct and remit to the Inland Revenue Board (LHDN) when making payments to a non-tax resident (recipient).
🔹 Payer: Any individual or entity conducting business in Malaysia. The payer is responsible for deducting WHT when making payments to non-tax residents for services, technical consulting, rental, or the use of any movable assets.
🔹 Recipient: Any non-tax resident individual or entity receiving the above-mentioned payments.
Under the Income Tax Act 1967, the payer is responsible for the tax on the listed payments made to the recipient. The deducted WHT must be remitted to the Director General of Inland Revenue within one month after payment to the non-tax resident.
预扣税 Withholding Tax
预扣税是指当纳税人（付款人）付款给非税务居民（收款人）时扣除并缴付给内陆税收局的所得税。
‘付款人’是指在马来西亚营业的个人/个体。 他需要为任何服务/技术质询/租凭或使用任何可移动资产的协议付款给非税务居民并扣除其中的预付费。
‘收款人’是指收取以上付款的任何非税务居民个人或个体。
1967年所得税法令指出，付款人需要为支付给收款人任何以下列出的付款的税务负责，付款人必须在付款给非税务居民收款人后的一个月内将所扣除的预扣税支付给内陆税收局总监。
Withholding tax refers to the income tax that a taxpayer (payer) must deduct and remit to the Inland Revenue Board (LHDN) when making payments to a non-tax resident (recipient).
🔹 Payer: Any individual or entity conducting business in Malaysia. The payer is responsible for deducting WHT when making payments to non-tax residents for services, technical consulting, rental, or the use of any movable assets.
🔹 Recipient: Any non-tax resident individual or entity receiving the above-mentioned payments.
Under the Income Tax Act 1967, the payer is responsible for the tax on the listed payments made to the recipient. The deducted WHT must be remitted to the Director General of Inland Revenue within one month after payment to the non-tax resident.
预扣税 Withholding Tax
预扣税是指当纳税人（付款人）付款给非税务居民（收款人）时扣除并缴付给内陆税收局的所得税。
‘付款人’是指在马来西亚营业的个人/个体。 他需要为任何服务/技术质询/租凭或使用任何可移动资产的协议付款给非税务居民并扣除其中的预付费。
‘收款人’是指收取以上付款的任何非税务居民个人或个体。
1967年所得税法令指出，付款人需要为支付给收款人任何以下列出的付款的税务负责，付款人必须在付款给非税务居民收款人后的一个月内将所扣除的预扣税支付给内陆税收局总监。
Mar 19,2025