Beruflich Dokumente
Kultur Dokumente
TAXATION OF NON
RESIDENT PERSON
(WITHHOLDING TAXES )
INTRODUCTION
Withholding tax is the tax to be withheld by the payer on
payment to non-resident (NR) person so that the NR
person receives only a net sum.
4. Income not exempted under the DTA between Msia and the
NRs home country (treaty country).
Answer:
It include:
Services rendered in connection with the use of property or
rights, or the installation or operation of P&M
Technical advice, assistance or services rendered in
connection with technical mgt. or administration
Rent or other payments for the use of any moveable
property (exclude land and building but will include
equipment, machinery, ship and others).
The rate for WHT is 10%.
Income is deemed to be derived from Malaysia is liable for
WHT (Sec. 15).
Objectives:
Facilitate world trade
Promotion of technology transfer
Prevention of tax avoidance & evasion