Understanding withholding tax obligations on overseas payments under Malaysian tax law – Webinar 2026

HRD Corp Claimable Course (T&C applies*)
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Webinar sessions:
Session 1: 9:00am - 12:00pm;
Session 2: 2:00pm - 5:00pm.

This webinar aims to provide participants with a clear and practical understanding of withholding tax obligations on payments made to non-residents under Malaysian tax law. Participants will learn how to identify transactions subject to withholding tax, apply the correct statutory provisions and tax rates, manage the interaction with service tax and digital tax and recognise common compliance risks that may lead to tax exposure, penalties and expense disallowances during tax audits.

Key topics covered:

Overview of withholding tax principles and the Malaysian legal framework 

• Payments to non-residents subject to withholding tax, including services, royalties, interest, rental of movable property, commissions, and other income
• Special Classes of Income under Section 4A and contract payments under Section 107A
• Withholding tax treatment of software, digital services, and cross-border advertising
• Interaction between withholding tax, imported service tax, and digital service tax
• Application of Double Tax Agreements and common areas of dispute
• Compliance procedures, reporting requirements, and audit readiness
• Key mistakes, risk areas, and practical mitigation strategies

Presenter:

Yong Mei Sim

Ms Yong Mei Sim has served over 35 years in the Inland Revenue Board of Malaysia (IRB) and her last position is Principal Assistant Director of the Penang branch, before her retirement in 2016. During her tenure in the IRB, she has held position as an Audit Manager in charge of the Payroll Taxes Unit, Field Audit and Desk Audit Unit. With her vast knowledge and experience in the field of Malaysian taxation, she is a frequent speaker for Malaysian Institute of Accountants (MIA) and the Federation of Malaysian Manufacturers (FMM) for their seminars around the country and share her valuable experience and expertise on income tax updates and all other relevant taxation matters.