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New WHT form for payments for recurring small-value WHT transactions
The IRB has stipulated that taxpayers may defer their submissions of WHT forms and payments for small-value WHT, subject to conditions. The submission of WHT forms and the remittance of WHT payments may be made once in every six-month period as outlined below, effective from August 2022 (see Tax Alerts No. 17/2022 and No. 18/2022):
|
Payments made to non-residents |
Due date for the submission of WHT forms and remittances |
|---|---|
|
1 June to 30 November |
By 31 December that year |
|
1 December (in the previous year) to 31 May (of the current year) |
By 30 June of the current year |
The IRB has released the new WHT tax forms for the above. The following new WHT forms are available on the IRB’s official portal (https://www.hasil.gov.my/borang/muat-turun-borang/muat-turun-borang-cukai-pegangan):
- Form CP37S – for royalty and interest income
- Form CP37DS – for special classes of income