KUALA LUMPUR, July 9 — The Inland Revenue Board (LHDN) has announced administrative changes regarding the submission of the two per cent tax deduction by companies making payments to resident individual agents, dealers or distributors (ADDs) effective July 2022.

In a statement today, the agency said payees are required to make a cumulative two per cent tax (WHT) deduction on payments to the ADDs according to month.

LHDN also said the amount deducted should be remitted to the Director General of Inland Revenue latest by the last day of the following month.

 This two per cent withholding tax for 2022 applies to ADDs who have received more than RM100,000 in monetary and/or non-monetary form in 2021 from the company making the payments.

LHDN said the company making the payments must submit Form CP107D – Pin 2/2022 in PDF form and Appendix CP107D(2) in Excel format via email to the payment centres before making the payments.

This email submission is compulsory for payments via payment counters or post.

Form CP107D – Pin 2/2022 and Appendix CP107D(2) can be accessed and downloaded from the official HASiL portal via the link https://www.hasil.gov.my/borang/muat-turun-borang/muat-turun-borangcukai-pegangan/?subKategoriCukaiPegangan=Semua&tahun=Semua.

Any query or feedback to LHDN can be submitted through the Hasil Care Line at 03-89111000/ 603-89111100 (Overseas); HASiL Live Chat; and feedback form at LHDN’s official portal via the link https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/ms-my.


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