[01] COURSE INTRODUCTION

Understanding and Applying Withholding Tax in Malaysia is a training program that helps participants understand the basics of Malaysia’s withholding tax system. Withholding tax is a requirement under the Income Tax Act 1967, where certain payments made to non-residents, such as royalties, technical fees, and interest, must have a portion deducted and sent to the Inland Revenue Board (IRB). This course covers the types of income subject to withholding tax, the applicable tax rates, and how Double Taxation Agreements (DTAs) can help reduce tax liabilities for nonresidents.

The training focuses on practical skills for managing withholding tax compliance effectively. Participants will learn how to calculate withholding tax, file the correct forms, and meet deadlines to avoid penalties. Real-life examples and case studies will help them navigate challenges, such as determining whether a payment is taxable and resolving disputes with the IRB. By the end of the course, participants will be able to handle withholding tax obligations with confidence and ensure full compliance with Malaysian tax laws.

[02] COURSE OUTCOMES

At the end of the training, participants will be able to:

• Understand the legal framework and types of income subject to withholding tax

• Accurately calculate withholding tax and apply relevant exemptions

• Comply with filing and payment requirements to avoid penalties

• Address practical challenges in withholding tax management

• Use Double Taxation Agreements (DTAs) to reduce tax liabilities

[03] METHODOLOGY

• Interactive Presentations: Simple explanations of withholding tax rules and processes with real-world examples and visuals

• Case Studies: Participants work on practical examples like calculating withholding tax and applying exemptions

• Hands-On Practice: Step-by-step exercises on filling forms and calculating tax for different scenarios

• Group Activities: Discussions and teamwork to solve common withholding tax issues

• Q&A and Takeaway Materials: Dedicated time for questions and helpful guides, templates, and checklists for future reference

[04] WHO SHOULD ATTEND

• Tax professionals and consultants

• Finance managers and accountants

• Legal professionals involved in taxation

• Business owners and directors managing cross-border payments

[05] DATE, TIME & FEE

Date:    8 April 2025 (Tue)
Time:    9.00am - 5.00pm
Mode:    Online/ Interactive

FEE

[ HRDF Claimable ]

   - Early Bird Offer (before 22 Mar 2025)      –      RM720
   - Special Offer (before 4 Apr 2025)      –      RM760
   - Normal Fee      –      RM800

>> Fee includes Course Notes, Meals, Certificate of Completion & 8% Service Tax

** OFFER ** 

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[06] COURSE OUTLINE

Module 1: Introduction to Withholding Tax

• Overview of withholding tax in Malaysia

 o Definition and purpose

 o Regulatory framework (Income Tax Act 1967)

• Importance of withholding tax in the Malaysian tax system

• Parties involved in withholding tax transactions

 o Payer

 o Payee

• Types of income subject to withholding tax:

 o Royalties (Section 109 ITA 1967)

 o Interest (Section 109 ITA 1967)

 o Contract payments to non-residents (Section 109B ITA 1967)

 o Technical fees, management fees, and others (Section 109F ITA 1967)

• Activity: Interactive discussion on the importance of withholding tax and its role in preventing tax evasion

Module 2: Withholding Tax Rates & Applicability

• Withholding tax rates for different types of income

• Key provisions under the Income Tax Act 1967

 o Sections 109, 109A, 109B, and 109F

• Payments to non-residents & applicable withholding tax rates

• Withholding tax exemptions:

 o Double Taxation Agreements (DTAs)

 o Certificates of exemption under Section 153 ITA 1967

• Activity: Case studies on calculating withholding tax for payments to non-residents.

Module 3: Withholding Tax Compliance & Procedures

• Filing and payment requirements

 o Deadlines for withholding tax remittance

 o Forms to be submitted (e.g., Form CP37, CP37D)

• Penalties for non-compliance:

 o Late payment penalties under Section 113(2) ITA 1967

 o Potential legal repercussions

• Steps to manage compliance effectively

• Managing foreign withholding tax obligations under DTAs

• Activity: Group exercise: Preparing and reviewing withholding tax forms

Module 4: Practical Applications & Case Studies

• Real-life examples of withholding tax scenarios in Malaysia

 o Royalties and licensing agreements

 o Technical service fees to non-residents

 o Interest payments to foreign lenders

• Practical challenges in withholding tax compliance

 o Identifying whether payments are subject to withholding tax

 o Handling disputes with the Inland Revenue Board (IRB)

• Strategies to mitigate withholding tax risks

 o Proper documentation

 o Using DTAs effectively

• Activity: Case study analysis: Identifying errors in withholding tax calculations and compliance

Module 5: Q&A Session and Wrap Up

• Open forum for participant questions

• Recap of key takeaways

• Feedback and evaluation of training

End of Training

[07] TRAINER PROFILE

NORAZILAH ABDULLAH

Licensed Tax Agent, Consultant, Chartered Accountant (MIA),HRD Corp Accredited Trainer

Norazilah Abdullah is a financial expert with over 23 years of experience, specializing in accounting, taxation, and payroll management. She earned her Bachelor of Accounting from the International Islamic University of Malaysia and has since worked in various capacities for prestigious companies such as PETRONAS Group of Companies, AMACC Corporate Services Sdn Bhd, and served as a Director of Finance at the Civil Aviation Authority of Malaysia (CAAM). Her extensive leadership and technical proficiency in finance have been recognized through numerous accolades and professional qualifications, including being a Certified Trainer by HRD Corp and holding a Tax Agent License from LHDN and Chartered Accountant from MIA (Malaysia Institute of Accountant). She is also the Associate Member of Chartered Tax Institute of Malaysia. Currently, Norazilah is furthering her education by pursuing a Master in Accounting at UKM (National University of Malaysia), demonstrating her commitment to continuous learning and professional development. Her training is designed to empower participants to become industry leaders, promoting innovation and ethical best practices in the financial sector.

As a trainer, Norazilah has conducted numerous programs and consultations for a diverse range of clients, including Idris Fishery Enterprise, Klinik Pergigian Yohani, Alha Alfa Legacy Sdn Bhd, and many others. Her training modules cover a wide array of topics, from understanding Malaysian taxes and income tax basics to navigating the complexities of GST and property tax. She also provides insights into tax planning, tax audits, and the latest changes in tax laws, ensuring her participants stay informed and compliant.

In the realm of accounting, Norazilah's training encompasses the basics of financial statements, asset and liability management, financial analysis, and the integration of technology in accounting processes. Her comprehensive approach to training equips participants with the skills necessary to manage their finances effectively and ethically.

Norazilah's ultimate goal is to empower her participants to become leaders in their respective fields, fostering a culture of innovation and best practices within the financial sector. Her dedication to staying abreast of industry trends and regulatory changes ensures that her training content remains relevant and practical, making her a valuable resource for organizations seeking to enhance their financial expertise.

[08] ENQUIRY & REGISTRATION

Enquiry: yes@sst2u.com

Contact:

   - Whatsapp Only (012 - 824 8874)
   - General - (03 - 8604 7270)
   - Teo (011 - 3178 9203)
   - Logesh (012 - 503 0346)
   - Siti (012 - 383 8603)
   - Nisa (019 - 851 5134)