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Pr 1 2014 Withholding Tax

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    INLAND REVENUE BOARD OF MALAYSIA Translation from the srcinal Bahasa Malaysia text DATE OF ISSUE: 23 JANUARY 2014 WITHHOLDING TAX ON SPECIAL CLASSES OF INCOME PUBLIC RULING NO. 1/2014      INLAND REVENUE BOARD OF MALAYSIA   WITHHOLDING TAX ON SPECIAL CLASSES OF INCOME Public Ruling No. 1/2014   Date Of Issue: 23 January 2014   Published by Inland Revenue Board of Malaysia Published on 23 January 2014 (Public Ruling No. 4/2005 dated 12.9.2005, Addendum to Public Ruling No. 4/2005 dated 30.11.2007 and Second Addendum to Public Ruling No. 4/2005 dated 4.1.2010 has been replaced with the publication of this First Edition) First edition on 23 January 2014 © Inland Revenue Board of Malaysia  All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder. Such written permission from the publisher must be obtained before any part of this publication is stored in a retrieval system of any nature.    INLAND REVENUE BOARD OF MALAYSIA   WITHHOLDING TAX ON SPECIAL CLASSES OF INCOME Public Ruling No. 1/2014   Date Of Issue: 23 January 2014   CONTENTS Page 1. Objective 1 2. Summary Of Changes 1 3. Related Provisions 4 4. Interpretation 4 5. Special Classes Of Income Chargeable To Tax 4 6. Derivation Of Special Classes Of Income 5 7. Services Rendered In Connection With The Use Or Installation Or Operation Of Assets 6 8. Technical Advice, Assistance Or Services Rendered In Connection With Technical Management Or Administration 7 9. Rent Or Other Payments For Use Of Moveable Property 12 10. Reimbursements 14 11. Disbursements 15 12. Deposits And Advance Payments 18 13. Payments Which Are Not Subject To Withholding Tax 19 14. Tax Rate 23 15. Remittance Of Tax Deducted 24 16. 17. 18. 19. 20. Consequences Of Not Deducting And Remitting Tax  Appeal By Payer On Payment Of Withholding Tax Examination Of Transactions Clarification On Due Date Of Payment Glossary 26 36 36 36 37    INLAND REVENUE BOARD OF MALAYSIA   WITHHOLDING TAX ON SPECIAL CLASSES OF INCOME Public Ruling No. 1/2014   Date Of Issue: 23 January 2014   DIRECTOR GENERAL'S PUBLIC RULING    A Public Ruling as provided for under section 138A of the Income Tax Act 1967 is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board of Malaysia. It sets out the interpretation of the Director General of Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied.  A Public Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling.   Director General of Inland Revenue,   Inland Revenue Board of Malaysia.  
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