Withholding tax: Principles and latest developments – Webinar 2026

HRD Corp Claimable Course (T&C applies*)
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Webinar sessions:
9:00am - 12:00pm
2:00pm - 5:00pm
Malaysia's withholding tax environment has become increasingly complex due to evolving tax legislation, cross-border transactions, e-Invoicing requirements, and greater tax authority scrutiny. This webinar equips learners with the technical knowledge and practical skills to identify withholding tax obligations, apply relevant legislative provisions and Double Tax Agreements (DTAs) and strengthen compliance while effectively managing tax risks in business transactions.
Key topics covered:
Module 1: Overview of Malaysian withholding tax
Purpose and scope of withholding tax
Common payments to non-residents
Compliance obligations and penalties
Module 2: Section 107A – Foreign contractor withholding tax
When Section 107A applies
Construction, installation, engineering and project contracts
Computation of 10% contractor tax and 3% employee tax
Practical examples and common mistakes
Module 3: Section 109B – Rental of movable property
Understanding movable versus immovable property
Equipment, machinery, containers, vehicles and aircraft
Determining withholding tax obligations
Module 4: Section 4A – Technical services and consultancy
Distinguishing Sections 4A(i) and 4A(ii)
Technical advice, consultancy and training services
Onsite versus remote services
Practical industry examples
Module 5: e-Invoicing and imported service tax
Self-billed e-Invoices for foreign suppliers
Required information and documentation
Imported service tax obligations
Interaction between withholding tax and SST
Module 6: Double Tax Agreements (DTA)
Treaty relief opportunities
Obtaining Certificates of Residence
Common treaty provisions affecting withholding tax
Module 7: Audit readiness and risk management
Documentation requirements
Contracts, invoices and supporting records
Common audit findings by IRB
Best practices for internal controls
Module 8: Case studies
Engineering and construction industry scenarios
Foreign equipment purchases with installation services
Overseas technical training and consultancy arrangements
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.