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WITHHOLDING TAX ON SPECIAL CLASSES OF INCOME - Principles & Latest Updates

21 May, 2025, Remote Online Training - Public

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Remote Online Training - Public


Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

jane@ipa.com.my

Keith,

Office: 03 2283 0000

Mobile: +60 162272735

keith@ipa.com.my

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • Module 1: Purpose and Objectives of Withholding Tax
  • Module 2: Penalties for Non-Compliance
  • Module 3: Public Ruling
  • Module 4: What are “Permanent Establishment” and “Place of Business”?
  • Module 5: Redefinition/Amendments of the Following in Budget 2017
COURSE OBJECTIVES

Withholding tax is a mechanism to collect income tax from certain groups of non-residents and is an area often overlooked by businesses.

This course will give an overview of the withholding tax system on who are non-resident companies and individuals Transactions that are subject to withholding tax.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding The Legal Requirements:
    Gaining a comprehensive understanding of the legal requirements in Malaysia. You will learn about the applicable laws, regulations, and guidelines related to withholding tax, ensuring compliance with the tax authorities.
  2. Avoiding Penalties And Legal Issues: Non- compliance with withholding tax regulations can result in penalties, fines, and legal issues.Learning about the common pitfalls and mistakes to avoid, ensuring that you fulfill your withholding tax obligations correctly and preventing any potential legal or financial consequences.
  3. Maximizing Tax Efficiency:
    Understanding the intricacies of withholding tax can help you optimize your tax planning and minimize your tax liabilities. Learning about various strategies and techniques to legally reduce your withholding tax burden, potentially saving your organization money.
  4. Improving Your Internal Processes:
    Equipping you with practical knowledge and tools to improve your organization’s internal processes. You can learn about efficient record-keeping, documentation requirements, and reporting procedures, which can streamline your withholding tax compliance and reporting activities.
  5. Staying Updated With Changes:
    Staying informed about the latest developments in withholding tax laws and regulations in Malaysia. This knowledge will enable you to adapt your practices accordingly and ensure ongoing compliance.

Overall obtaining valuable insights, knowledge, and skills to effectively manage your withholding tax obligations, minimizing risks, and optimizing your tax planning strategies.

WHO SHOULD ATTEND
Chief Financial Officers, Financial Controllers, Finance Managers, Accountants, Tax Consultants, Company Secretaries, Tax Practitioners/Advisors.
METHODOLOGY
Interactive Lectures Plus Exercises, Case Studies And Group Discussions
COURSE CONTENT
9:00

MODULE 1: PURPOSE AND OBJECTIVES OF WITHHOLDING TAX

  • Payments that are Subject to Withholding Tax:
  • Interest (S109)
  • Royalty (S109)
  • Service fee (S109B)
  • Rental of movable property (S109B)
  • Gains or profits under S4(f) (S109F)
  • Public entertainer fee (S109A)
10.45

MODULE 2: PENALTIES FOR NON- COMPLIANCE

12.00

MODULE 3: PUBLIC RULING

  • Public Ruling 11/2018: Withholding tax on special classes of income (S109B withholding tax)
  • Public Ruling 6/2017: Withholding tax on income of a non-resident public entertainer (S109A withholding tax)
  • Public Ruling 1/2010: Withholding tax on other gains or profits (S109F withholding tax)
1:00 Lunch
2:00

MODULE 4: WHAT ARE “PERMANENT ESTABLISHMENT” AND “PLACE OF BUSINESS”?

3:45

MODULE 5: REDEFINITION/AMENDMENTS OF THE FOLLOWING IN BUDGET 2017:

  • Royalty, Public entertainer, Payment for services
  • Practice Note 1/2018: Tax treatment on digital advertising (e.g. FB & Google) provided by a non-resident
5:00 End of Course