The Inland Revenue Board of Malaysia issued Public Ruling No. 1/2014 (PR No. 1/2014) on Withholding Tax on Special Classes of Income on 23 January 2014.
The special classes of income covered by the public ruling include amounts paid in consideration of services rendered by a non-resident person or that person’s employee in connection with the use of property or rights belonging to him or the installation or operation of any plant, machinery or other apparatus purchased from him. The classes of income also include amounts paid to a non-resident person in consideration of technical advice, assistance or services rendered in connection with technical management or administration of a scientific, industrial or commercial undertaking, venture or scheme; or rent or other payments made under an agreement with a non-resident person for the use of movable property.
