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Withholding tax exemptions for MSC-status Companies in Malaysia - Withdrawn

MSC-status companies in Malaysia was given exemptions on withholding tax, as provided vide the Income Tax (Exemption) (No. 13) Order 2005 [P.U.(A) 102] for the payment made to non-residents on the following services:


(a) technical advice or technical services

(b) licensing fees in relation to technology development

(c) Interest on loans for technology development


The Income Tax (Exemption) (No. 13) 2005 [P.U.(A) 102] has been revoked and gazetted on 17 December 2019, and the effective date of the revocation is from 1 January 2020.

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