Latest Updates On Withholding Tax on Payments Made to Non-resident

Public Ruling 11/2018 – Withholding Tax on Special Classes of Income

The Inland Revenue Board of Malaysia (IRBM) has published the Public Ruling (PR) 11/2018 - Withholding Tax on Special Classes of Income on 5 December 2018. This Public Ruling supersedes the previous Public Ruling (Public Ruling 1/2014 issued on 23 January 2014) on special classes of income. The following are the changes and new additions in the new Public Ruling: