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Guide and Flowchart for Submission of Form and Appendix for the 2% WHT under Section 107D

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On its website, the Inland Revenue Board of Malaysia (IRBM) has published the following Guide and Flowchart:

The Inland Revenue Board of Malaysia (LHDNM) has provided the latest Amended Form CP107D(2) [Amendment 1/2023].

The amendment is intended to align the 2% tax deduction amount calculation.

The procedure for submitting the form that must be complied with by the paying company is as follows:

A. SUBMISSION OF FORM AND APPENDIX

The paying company is required to fill in Form CP107D [Amendment 2/2022] and Appendix CP107D(2) [Amendment 1/2023] provided by LHDNM.

The completed form and attachment must be submitted via email according to the payment centre below:

For payment at the counter or by post, the Form and appendix must be submitted to the email address above.

The payment centre will take action on the submitted appendix as follows:

  • If the submitted appendix is complete, the payment centre will email the Acknowledgement Slip of Appendix CP107D(2) to the paying company. or
  • If the submitted appendix is incomplete, the payment centre will return the appendix by email to the paying company.

B. PAYMENT SUBMISSION

  1. The paying company can only make payment at the payment counter or by post after receiving the Acknowledgement Slip of Appendix CP107D(2) from the payment centre.
  2. Please attach the following documents when making payment at the counter or by post:
    1. Acknowledgement Slip of Appendix CP107D(2);
    2. Form CP107D [Amendment 2/2022];
    3. Appendix CP107D(2) [Amendment 1/2023]; and
    4. Payment instrument (check/bank draft).
  3. The payment amount must equal the S107D deduction (2%) as stated in the Acknowledgement Slip of Appendix CP107D(2).
  4. Different payment amounts will be rejected by the payment centre and returned to the paying company.
  5. The payment centre counter will issue a receipt if the submitted payment is accurate.

Below is the Flowchart for Submission of Form, Appendix, and Payments under Section 107D of the ITA 1967 dated 13 January 2023 released by IRBM:-

References:

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