Mastering Withholding Tax (WHT) in Malaysia 2026 Practical Tax Compliance and Audit Risk Management for Malaysian Businesses

18 Aug, 2026, Concorde Hotel Kuala Lumpur

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Ms. YONG MEI SIM has over 35 years in Inland Revenue Board of Malaysia (“IRB”) and last held the position as Principal Assistant Director of Penang. She had served with the Payroll Taxes Unit, Field Audit and Desk Audit Unit and actively assisted IRBM’s Federal Councils in handling tax litigation cases.

 

Ms. Yong holds a Master’s Degree in Taxation from the Golden Gate University, U.S.A.

 

Ms. Yong speaks extensively nationwide, sharing her valuable experience and expertise on income tax, service tax and stamp duty updates and other relevant taxation matters.

 

Venue Details

Concorde Hotel Kuala Lumpur
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,

https://kualalumpur.concorde hotelsresorts.com/



Phone : 03 2144 2200

Contact us

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

Jane@ipa.com.my

ADDRESS
A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • Introduction to Withholding Tax
  • Common Payments Subject to WHT
  • Section 107A vs Section 109B
  • Special Classes of Income – Section 4A
  • Imported Service Tax vs Withholding Tax
  • Common Audit Issues and Practical Pitfall
  • Practical Compliance Steps
  • Case Studies and Practical Examples
COURSE OBJECTIVES

This course aims to provide participants with a practical understanding of Malaysian Withholding Tax (WHT) Rules, common compliance mistakes, and the latest IRB audit focus areas.

Participants will learn how to identify payments subject to WHT, distinguish between Sections 107A and 109B, understand the interaction between WHT and imported Service Tax, and manage Cross-Border Payment Risks confidently.

WHO SHOULD ATTEND
Chief Financial Officers, Financial Controllers, Finance Managers, Accountants, Tax Consultants, Company Secretaries, Tax Practitioners/Advisors.
METHODOLOGY
A highly interactive learning session with trainer/speaker-led facilitation, live Q&As, quick polls/surveys, self-assessment quizzes and participant’s feedback on learning outcome achievement.
COURSE CONTENT
9:00

INTRODUCTION TO WITHHOLDING TAX

  • What is Withholding Tax?
  • Why WHT is known as a “silent tax”?
  • IRB’s focus on Cross-Border Payments
 

COMMON PAYMENTS SUBJECT TO WHT

  • Royalties and software licence fees
  • Technical and management services
  • Contract payments to non-resident contractors
  • Rental of movable properties • Other income under Section 109F
10.45

SECTION 107A VS SECTION 109B

  • Key differences between the two provisions
  • 13% WHT on contract payments
  • 10% WHT on special classes of income
  • Practical business examples
12.00

SPECIAL CLASSES OF INCOME – SECTION 4A

  • Services rendered in Malaysia
  • Technical advice and consultancy
  • Installation and commissioning services
  • Rental of equipment and machinery
1:00 Lunch
2:00

IMPORTED SERVICE TAX vs WITHHOLDING TAX

  • Key differences between SST and WHT
  • Situations where both taxes apply
  • Common mistakes made by businesses
 

COMMON AUDIT ISSUES AND PRACTICAL PITFALLS

  • Reimbursements and gross payment rule
  • Failure to segregate invoices
  • Overseas services and exemption issues
  • IRB audit triggers and documentation requirements
3:45

PRACTICAL COMPLIANCE STEPS

  • WHT deduction and payment procedures
  • Form CP37D compliance
  • Timeline for remittance to IRB
  • Practical checklist for businesses
 

CASE STUDIES AND PRACTICAL EXAMPLES

  • Foreign consultants and trainers
  • Software subscription and royalty issues
  • Installation and calibration services
  • Cross-Border service arrangements
5:00 End of Course