Masterclass on Withholding Tax & Cross-Border Tax Compliance: Avoiding Hidden Traps When Paying Non-Residents

Objective By the end of this session, participants will be able to: • Understand the fundamental concept of Withholding Tax (WHT) - when it applies, who bears responsibility, and how it interacts with other taxes such as Service Tax and Digital Service Tax Prerequisite • Stable Internet Connection • Webcam and Earphones Course Content Topic 1: Understanding the Basics • What is Withholding Tax? Why Malaysia imposes it on non-resident payments • How the law shifts responsibility to the Malaysian payer • Common scenarios that trigger WHT (software, technical services, franchise fees, interest, etc.) • “The Silent Tax That Cost a Fortune” - real-life case study Topic 2: Key Legal Provisions • Overview of relevant sections under the Income Tax Act 1967 o Section 107A - Non-Resident Contractors (13% rule) o Section 109 - Interest to Non-Residents (15%) o Section 109B - Special Classes of Income (technical/management fees) o Section 109F - “Other Income” (commission, guarantee fees, etc.) o Section 107D - 2% on Agents, Dealers & Distributors (ADD) • Public Ruling 11/2018 and key IRB audit focus areas Topic 3: Real-Life Scenarios and Case Studies Masterclass on Withholding Tax & Cross-Border Tax Compliance: Avoiding Hidden Traps When Paying Non-Residents HRD Corp Claimable (SBL-Khas) • Installation & Commissioning Contracts - Section 4A(i) explained • Technical Consultancy and Training Services - Section 4A(ii) • Leasing of Machinery and Vessels - Section 4A(iii) • Software Licensing and Royalties - when “subscription” becomes taxable • Payments to Google, Facebook, Agoda, and other Digital Service Providers • How IRB interprets Reimbursement of Expenses (Air Tickets, Hotels, etc.). Topic 4: Imported Service Tax vs Withholding Tax Topic 5: Common Mistakes and IRB Audit Findings Topic 6: Practical Compliance Guide Topic 7: Emerging Developments and Future Compliance When & Where 8 October 2026 (Thursday) 9.00 am to 5.00 pm Remote Online Training - Zoom Who Should Attend Chief Financial Officers, Financial Controllers, Finance Managers, Accountants, Auditors, Tax Managers & Tax Consultants, Business Owners Training Investment RM 800 per participant (inclusive of Service Tax, Online Course Materials, E- Certificate of Attendance) Group Promo: Save 15% Register min. 3 pax for RM 680 per pax (Normal Rate: RM 800) HRD Corp Claimable (SBL-Khas) Trainer's Profile Yong Mei Sim Yong Mei Sim has served over 35 years in the Inland Revenue Board of Malaysia (“IRB”) and held the last position as the Principal Assistant Director of the Penang branch, before retiring in 2016. She obtained a Bachelor of Science Degree majoring in Economics with a Second Class Upper from the University Science of Malaysia in Penang. She was later awarded the prestigious JPA scholarship to pursue and successfully completed her Master’s of Science in Taxation from the Golden Gate University in San Francisco, USA. During her tenure in office, she has been, inter alia, an audit manager in charge of the Payroll Taxes Unit, Field Audit, and Desk Audit Unit. She had actively assisted the Federal Councils of the IRB in handling tax litigation cases. Among the landmark tax litigation cases in which she was directly involved are ICTSB vs DGIR, PSSB vs DGIR, and Marigold (M) Sdn Bhd vs DGIR. With her vast knowledge and experience in the field of Malaysian taxation, she has been invited by the IRB and other professional bodies to speak extensively around the country and to share her valuable experience and expertise on income tax updates and all other relevant taxation matters. Testimonials “In short, the overall training programme is outstanding & excellent. It really helps me a lot in carry out my tasks related to tax comp/tax file. I hope I can participate in similar training again.” Mr. Lai, HR Executive Register HERE Other Programmes HERE Contact Us Carriera Academy Sdn Bhd www.carrieraacademy.com Tel: 017-3188539 (Steph) Email: trainings@carriera.com.my Carriera Academy Sdn Bhd