WITHHOLDING TAX ON SPECIAL CLASSES OF INCOME

21 May, 2025, Remote Online Training - Public

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Thilles Selvaraja is a distinguished Tax Professional with extensive expertise in Direct Taxation. As a Direct Tax Specialist and Chartered Tax Specialist (CTP), she possesses in-depth knowledge of tax regulations, compliance, and strategic tax planning.


She is also a licensed Tax Agent under subsection 153(1), authorized to provide tax-related services in full compliance with regulatory standards. Committed to continuous professional development, Thilles is an HRD Corp Accredited Trainer, empowering individuals and businesses with essential tax and financial knowledge through structured training programs.


Qualifications & Accreditations
• Chartered Tax Institute of Malaysia (CTIM) Certification
Certified member of CTIM, demonstrating advanced expertise in Malaysian tax laws and regulations.
• Chartered Certified Tax Practitioner (CTP)
Accredited Chartered Certified Tax Practitioner, showcasing proficiency in global tax practices and compliance.
• HRD Corp Accredited Certified Trainer
Recognized by the Human Resources Development Fund (HRDF) as a certified trainer, committed to delivering high-quality training programs.
• Direct Tax Specialist
Extensive expertise in corporate taxation, international taxation, and compliance with local and global tax regulations.
• Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)
Associate Affiliate member of MAICSA.

Thilles holds a BA (Hons) in Accounting and Finance and an MBA in Finance (General) from the University of Southern Queensland (2013).


With a career spanning both corporate and independent practice, she has worked as a Tax Senior in various local tax firms and a multinational oil & gas corporation before establishing her own firm. She specializes in tax preparation, advisory services, and financial accounting, providing tailored tax solutions that simplify tax management and planning for businesses.

Renowned for her ability to break down complex tax concepts into clear, easy-to-understand insights, Thilles has earned strong endorsements from business owners and professionals alike. Her strategic
approach to tax solutions has helped numerous businesses streamline their tax processes with confidence

Venue Details

Remote Online Training - Public

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

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