10.2 The obligation to withhold tax
A – Is the employee being sent to Malaysia for less than 182 days and is not resident (see 1.1) in Malaysia?
| Yes | | No |
| Is the employee subject to treaty relief? | | The foreign employer must set up an entity in Malaysia and appoint a tax agent (see 5.3) |
| Yes | No | |
| Withholding of tax will be required. The individual may make a treaty claim in their personal tax filings (see 6.2) | Flat rate withholding must be operated (see |
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