Withholding Tax Submission
1) Kindly fill up the necessary forms. You may download the forms from LHDN website, https://www.hasil.gov.my/en/legislation/withholding-tax/
*Google & FB advertisements fall under Royalty categories
*Google & FB advertisements subject to 8% of WHT
2)
Proceeds for payment as below:-
(a) Access to https://ett.hasil.gov.my/
(b) Key in your information -> Teruskan
(c) Key in email to receive OTP code, and key in OTP code to proceed further
(d) Select the type of payment & section
(e) Key in payer information (Your Company details)
(f) Key in recipient information (Your Supplier details)
* The income tax number of your supplier have to request from LHDN
(g) Key in payment details
Tarikh bayaran telah dibayar | – Payment date to your supplier
|
Kadar | – WHT rate (can check from LHDN website)
|
Amount cukai pegangan | – Witholding tax amount
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Amaun Kasar | – Amount as per supplier invoice
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Amaun Bersih | – Amount as per supplier invoice
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(h) Proceed accordingly, the website will generate “e-TT verification slip” to you as below:-
(i) Login to your bank account, and proceed for payment. VA no. will be the recipient account number for your payment.
(j) Email officer (whtoperasi@hasil.gov.my) with all the documents stated as below:-
– Signed CP37
– Supplier invoice
– e-TT verification slip
– Payment slip
(k) Save all the files as part of your supporting for payment.
