Commentary

10.2 The obligation to withhold tax

Malaysia
Malaysia | Commentary

10.2 The obligation to withhold tax

Malaysia | Commentary

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?

YesNo
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)
YesNo
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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