Withholding tax returns on small value recurring transactions

The MIRB has agreed to make it administratively easier and to reduce the cost of compliance upon submitting Withholding Tax (WHT) forms and paying WHT of small value for transactions that recur.

Recurring Transactions

According to the Rules attached to MIRB’s letter addressed to the Chartered Tax Institute of Malaysia (CTIM) dated 12 August 2022, an individual/body resident in Malaysia or doing business in Malaysia who is required to pay WHT for payment of royalties, interest or special classes of income under Section 4A of the Income Tax Act 1967 (which includes service and rental of moveable property) that do not exceed RM500 per transaction, may submit WHT forms as follows for transactions that recur:

The above takes effect as of August 2022. The MIRB is in the process of issuing a special WHT forms in this regard. 

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