Sch 6, Para 21 exemption (60days) shall not apply to the income of an individual from an employment

of Para22(ii) public entertainer – any professional entertainer, artiste, athlete or other individual who
entertains whether in public or private for profit on stage, radio or television, at a stadium or sport
ground, or otherwise)
Non-Resident Public Entertainers
"Public Entertainer" means a stage, radio or television artiste, a musician, athlete or an individual
exercising any profession, vocation or employment of a similar nature.
Remuneration or other income in respect of services performed or rendered in Malaysia by a Non-
resident public entertainer is subject to withholding tax at 15 % on the gross payment.

The present practice continues whereby the sponsor of the non-resident public entertainer is required to
pay withholding tax at 15 % before an entry permit for the non-resident public entertainer can be
obtained from the Immigration Department
[Tax in advance when applying Visa]

Client treat them as guests.

It is up to your company on whether to bear the tax cost or to let the non-resident public entertainer
to bear on his/her own. In the former case, the company would have to gross up the artiste fees,
being inclusive of the tax allowance.

S113(2) of the Income Tax Act 1967 empowers the IRB to impose penalties up to 100% if IRB is of the
opinion that the taxpayers, in this case public entertainers, have submitted an incorrect return. In
practice, IRB would exercise a discretion to only impose 45% as penalty with the purpose of
educating the taxpayers and also taking into account the corporation and the assistance given by the
taxpayers in reply or answering IRB queries.

Application of sections 109 and 110 to income derived by a public entertainer .

109A. The provisions of sections 109 and 110 shall apply mutatis mutandis to remuneration or
other income in respect of services performed or rendered in Malaysia by a public entertainer.

Section 109A withholding tax HK-11

- Payment in respect of services performed / rendered in Malaysia by a public entertainer during the
basis period.

Total gross amount paid

Total gross amount paid before any deduction.

Total tax withheld and remitted to LHDNM

Withholding tax rate according to Part II Schedule 1 of ITA 1967 is 15% on gross.

https://www.crowehorwath.net/uploadedFiles/MY/news/Crowe%20Horwath%202017%20Tax%20U
pdates%20-%20Highlights%20of%20Finance%20Bill%202016.pdf

“Public entertainer” “Public entertainer” includes – (a) compere, model, circus performer, lecturer,
speaker, sportsperson, an artiste or individual exercising any profession, vocation or employment of
a similar nature; or (b) an individual who uses his intellectual, artistic, musical, personal or physical
skill or character in, carrying out any activity in connection with any purpose through live, print,
electronic, satellite, cable, fibre optic or other medium, for film or tape, or for television or radio
broadcast, as the case may be;
“Public entertainer” has been expanded to cover lecturers, speakers and all artistes and the
taxability of public entertainer is now clarified.

http://epuspal.kkmm.gov.my/

https://www.3ecpa.com.my/services/taxation/withholding-tax-services-in-malaysia/

Non-Resident Public Entertainers

“Public Entertainer” means a stage, radio or television artiste, a musician, athlete or an
individual exercising any profession, vocation or employment of a similar nature.
Upon coming into operation of the Finance Act 2016, the existing definition of “public
entertainer” be redefined as follows:
“public entertainer” includes—
a. a compere, model, circus performer, lecturer, speaker, sportsperson, an artiste or
individual exercising any profession, vocation or employment of a similar nature; or
b. an individual who uses his intellectual, artistic, musical, personal or physical skill or
character in,
carrying out any activity in connection with any purpose through live, print, electronic,
satellite, cable, fibre optic or other medium, for film or tape, or for television or radio
broadcast, as the case may be.
Remuneration or other income in respect of services performed or rendered in Malaysia
by a Non-resident public entertainer is subject to withholding tax at 15 % on the gross
payment.
The present practice continues whereby the sponsor of the non-resident public
entertainer is required to pay withholding tax at 15 % before an entry permit for the non-
resident public entertainer can be obtained from the Immigration Department.