Withholding Tax Exemption on Payment to Non Residents For Technical Advice, Assistance, etc

The Minister of Finance has granted withholding tax exemption (WHT) on payments to non-residents that fall within Section 4A(i) and (ii) of the Income Tax Act in respect of offshore services via the Income Tax (Exemption) (No. 9) Order 2017.

In effect this reverts to the previous position, such that intellectual property services (such as trade mark, industrial designs and patent registrations) provided and performed from 6 September 2017 by a foreign intellectual property agent outside of Malaysia will be exempt from WHT.