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本帖最后由 Tigerpie 于 2013-1-15 19:52 编辑
没看明白你的问题，如果你们向代理支付佣金/服务费，马来西亚代理是可以免企业所得税的；是否要交withholding tax要看你们公司销售给马来西亚公司什么东西，以下情况需要交witholding tax,而且withholding tax应当马来公司交啊。
1. Royalties - encompass any sum paid for the use of, or the right to use, copyrights, artistic or scientific works, patents, designs or models, plans, secret processes or formulae, trademarks or tapes for radio or television board casting, motion picture films, films or video tapes or other means of reproduction where such films or tapes have been or are to be used or reproduced in Malaysia or other like property or rights; know- how or information concerning technical, industrial, commercial, or scientific knowledge, experience or skill.. It also includes any income derived from the alienation of any property, know-how or information as mentioned above. The rate of withholding tax is 10%.
2. Rental on movable property - rent or other payments made under any agreement or arrangement for the use of any movable property. This will include for the use of oil rigs, barges, ships, boats, cars, aircraft or other equipment. The rate is 10% final tax.
3. Installation fees - amounts paid in consideration of services rendered in Malaysia by the person or his employee in connection with the installation or operation of any plant machinery or other apparatus purchased from such person. The withholding tax rate is 10% and it is a final tax.
4. Management fees - fees paid to non-resident for services rendered in Malaysia in connection with the management of any business in Malaysia are deemed to have a Malaysian source and are thus subject to Malaysian tax. The withholding tax rate is 10%.
5. Technical service fees - amount paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme. The withholding tax is at the rate of 10% if the services are performed in Malaysia.
6. Gains or profits under s 4(f) MITA 1967 - effective 1 January 2009 income in respect of gains or profits falling under s 4(f) derived by a nonresident from Malaysia, is subject to withholding tax. This will include introducer's fee, bank guarantees and commissions. The withholding tax rate is 10%.
7. Payments to non-resident contractors - payments made by Malaysian residents to non-resident contractors for services under a contract carried out and performed in Malaysia, are subject to withholding tax of 13% (10% tax in respect of the contractor and 3% in respect of the employees of the contractors) on the service portion of the contract. This provision was included to allow the collection at source of tax due by non-resident contractors and professional firms engaged in services under a contract. This tax is not a final tax and will be refunded to the contractor upon finalisation by the tax authorities.
8. Interest - withholding tax is enforced in all cases of payment of interest unless it can be shown that the interest paid or credited is attributable to a business carried on in Malaysia. The withholding tax rate is 15%.
9. Public entertainer or sportsperson - remuneration or other income (including laundry and meal allowances) paid to a non-resident public entertainer where public entertainer means a stage, radio or television artiste, a musician, sportsperson or an individual exercising any profession of a similar nature. Penalties will be imposed on failure to withhold tax, failure to notify IRBM of tax withheld and late payment of tax withheld. If a person makes a payment to a non-resident in respect of the above payments and fails to pay the withholding tax thereon, the DGIR is empowered to impose a penalty of 10% on the unpaid withholding tax and disallow a deduction to the payer for the said amount. |
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第二故乡征文-地大物博cozy安静的西区小镇-St Clair（街拍31，32楼---导游 两只小狗） (2010-9-7) fzha8447 
发表于 2013-1-15 12:03
