Dividend Taxation Advisory for Foreign Group Holding Structures
Dividend Documentation and Compliance (Section 108, ITA 1967)

Regardless of the shareholder being part of a foreign group,
Section 108 of the Income Tax Act 1967 requires the Malaysian subsidiary to issue a dividend certificate or voucher.

The dividend voucher must state:

• The gross dividend amount declared; and
• The amount paid or credited to the group holding company.

For group structures, dividend vouchers are essential for:

• Group consolidation and audit evidence;
• Transfer pricing and intercompany documentation;
• Supporting tax treaty or exemption claims in the holding jurisdiction.

针对外国集团控股结构的股息税务
股息文件编制与合规（1967 年所得税法第 108 条）

无论股东是否属于外国集团，1967 年所得税法第 108 条均要求马来西亚子公司出具股息证明或凭证。

股息凭证必须载明：

• 已宣告的股息总额；以及
• 已支付或已记入集团控股公司的金额。

对于集团架构而言，股息凭证对于以下方面至关重要：

• 集团合并及审计证据；
• 转让定价及关联公司间往来文件；
• 支持在控股公司所在司法管辖区内申请税收协定或免税。