🌍 What Is Withholding Tax?
When you pay someone overseas, you must keep a portion (8%–10%) and pay it to LHDN.
It applies to:
. Foreign creators or entertainers
. Foreign services
. Foreign platforms (Google/Facebook ads)
Example: Pay RM100,000 →
- RM90,000 to them + RM10,000 to LHDN.
⏳ Must pay within 1 month or penalties apply.