Payments Liable to Withholding Tax (WHT) 需扣除预扣税的付款
📌 Payments Liable to Withholding Tax (WHT)
The following types of payments are subject to withholding tax:
🔹 Contract payments
🔹 Interest
🔹 Royalties
🔹 Special categories of income, including:
• Technical consulting fees
• Service fees
• Rental or use of movable assets
🔹 Interest paid by financial institutions (excluding exempted interest)
🔹 Income of non-tax resident public entertainers, including:
1. Individuals who are not tax-resident companies
2. Non-tax resident companies
3. Foreign investment institutions
🔹 Family funds / Takaful family funds / General funds, including:
4. Individuals or other entities
5. Non-tax resident companies
🔹 Income under Section 4(f) of the Income Tax Act 1967
需扣除预扣税的付款
需扣除预扣税的付款包括:
The following types of payments are subject to withholding tax:
🔹 Contract payments
🔹 Interest
🔹 Royalties
🔹 Special categories of income, including:
• Technical consulting fees
• Service fees
• Rental or use of movable assets
🔹 Interest paid by financial institutions (excluding exempted interest)
🔹 Income of non-tax resident public entertainers, including:
1. Individuals who are not tax-resident companies
2. Non-tax resident companies
3. Foreign investment institutions
🔹 Family funds / Takaful family funds / General funds, including:
4. Individuals or other entities
5. Non-tax resident companies
🔹 Income under Section 4(f) of the Income Tax Act 1967
需扣除预扣税的付款
需扣除预扣税的付款包括:
- 合同付款
- 利息
- 版权
- 特殊收入类别: 技术质询，服务费，租凭或使用可移动资产
- 由合法金融机构支付的利息（除了豁免利息）
- 非税务居民的公众艺人的收入
- 税务居民公司以外的个体
- 非税务居民公司
- 外国投资机构
- 家庭基金/回教保险的家庭基金/普通基金
- 个人或其他
- 非税务居民公司
- 在1967年所得税法令第4(f)项的收入
19 Mar 2025
