The document outlines the updates on the deferment of payment for small-value withholding tax (WHT) in Malaysia, effective from August 1, 2022. It specifies that individuals or entities must adhere to certain conditions, including that the WHT per transaction does not exceed RM500 and must be paid to the IRB every six months. The relevant forms for remittance are CP37 and CP37D, which require specific date entries corresponding to the transaction period.

1. 07/10/22
#AskKtpTax
#AskThkAcc
Update
Withholding Tax (WHT)
(based on IRB media release 27/09/22)
Deferment of Payment on Small-Value
WHT

2. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Conditions :
• An individual/body resident in
Malaysia or doing business in
Malaysia that

3. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Conditions :
• Pay WHT under S.109 or S.109B
of the Income Tax Act 1967

4. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Conditions :
• S.109 = Royalty and Interest
• S.109B = Special class of income
including service and rental of
moveable property

5. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Conditions :
• Do not exceed RM500 per
transaction

6. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Payment of Small-Value WHT shall
be made in every 6-month period to
IRB

7. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)

8. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Effective 1st August 2022
(not 12th August 2022)

9. Deferment of Payment on Small-Value WHT
07/10/22
#AskKtpTax
#AskThkAcc
Update Withholding Tax (WHT)
Form CP37 & Form CP37D shall be
used together with the remittance
of deferred WHT.
The column for the date the payment is credited in Form CP37 or CP37D must be
filled in with the date 30 June or 31 December according to the relevant
transaction period