The Inland Revenue Board Malaysia (IRBM) has issued Practice Note No. 3/2017 to clarify the effective date of the abovementioned Exemption Order (No. 9) in regards to withholding tax for services performed by non-residents.

Please click here for the practice note.

Please refer to our updates entitled “U-turn on withholding tax for service fees paid to non-residents Income Tax (Exemption) (No. 9) Order 2017” dated 27 October 2017 for more information on the Exemption Order (No. 9).

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Disclaimer: Every effort has been made to provide accurate information. However, the information and regulations contained in this article are subject to changes and amendments by the relevant authority at any time. As such, the information in this article may not be current.

And the information provided in this article is general commentary only and shall not be considered as advice or recommendation. As all tax situations are specific to their facts and will differ from the situations in this article - if you have specific tax questions you should consult a licensed tax agent.