As the Inland Revenue Board of Malaysia (LHDN) continues to centralize all tax matters onto its MyTax portal, one of the most powerful features for business owners is the “Permohonan Peranan” (Role Application) function. This system is the key to managing multiple tax responsibilities—your personal tax, your company’s tax, and your duties as an employer—all […]
LHDN Clarifies: 2% Withholding Tax (Sec 107D) Not Applicable to Deceased Agents
The Inland Revenue Board of Malaysia (LHDN or HASiL) has issued a significant press release today, June 30, 2025, to clarify the application of the 2% withholding tax under Section 107D of the Income Tax Act 1967. The clarification specifically addresses the situation involving payments made to agents, dealers, or distributors (referred to as EPP) […]