Withholding Tax Forms for Small Value Withholding Payments: Form CP37DS & Form CP37S

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From August 1, 2022, the payer has the option of deferring the payment of small-value WHT [*] rather than remitting the WHT deducted to the IRB within one month after the payment to a non-resident has been paid or credited.


  • Section 109 of the Income Tax Act 1967
    • Royalty and interest earned by a non-resident
  • Section 109B of ITA 1967
    • Special classes of income under Section 4A of ITA 1967, including services and rental of movable property

Small-value WHT

It refers to WHT that does not exceed RM500 per transaction.

A payment of WHT with a low value is required to be made to the IRB once every six months in the following manner:

For withholding taxes on payments of a low value, the Inland Revenue Board of Malaysia (IRBM) has made the following withholding tax (WHT) forms available for download on its website:

  • Form CP37DS – 1/2022
  • Form CP37S – 1/2022

For more information or to give feedback, call the IRB’s care line at 03-8911 1000, +603-8911 1100 (if calling from abroad), use the live chat service, or fill out the online feedback form on the official website.

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