This webinar will focus on the following topics:
(2) Types of payments subject to withholding tax:
• Royalty — Section 109(1) of the Income Tax Act 1967 (“ITA”);
• Interest — Section 109(1) ITA;
• Contract payments made to non-residents — Section 107A ITA;
• Special classes of income — Section 109B ITA;
• Incomes under section 4(f) ITA — Section 109F ITA;
• Income of non-resident entertainers — Section 109A ITA;
(3) Double Taxation Agreement (“DTA”) prevailing over ITA:
• Section 132(1) ITA;
• DGIR v Euromedical Industries Ltd;
• Damco Logistics Malaysia Sdn Bhd v KPHDN;
• KPHDN v Thomson Reuters Global Resources;
(4) Non-compliance of withholding tax payment:
• Imposition of 10% penalty; and
• Taxpayer will be disallowed for tax deduction for the gross amount of the
payment made to non-resident recipient.
S Saravana Kumar is a partner and Head of Tax, SST & Customs at Rosli Dahlan Saravana Partnership. He has appeared in benchmark litigation with a volume of cases in tax disputes. Praised for his ability to “think outside the box” and “innovative approach” in interpreting the law,
Chambers Asia Pacific acknowledged Saravana for being “dynamic, efficient and helpful”.
Saravana has been recognised as one of the “leading lawyers” by Asialaw Profiles 2019, and has been named one of the “40 leading lawyers under 40 in Asia” by Asian Legal Business. He was recently named as “one of the top 100 lawyers in Malaysia” by Asia Business Law Journal. He chairs the Taxation Section of LAWASIA. He is also a member of the Chartered Tax Institute of
Malaysia and International Fiscal Association (Malaysian Branch). Until recently, he was an Adjunct Professor with Universiti Tenaga Nasional (“UNITEN”).
Saravana is a Committee Member of the Kuala Lumpur Bar Committee where he chairs the Professional Development Committee. He also sits on the Disciplinary Committee of the Advocates and Solicitors Disciplinary Board.
Nur Amira bt Ahmad Azhar is an associate with the Tax, SST and Customs Practice Group at Rosli Dahlan Saravana Partnership. She focuses on income tax matters and the recovery of goods and services tax ("GST") from the Royal Malaysian Customs Department.
She is also involved in pro bono tax matters for charitable organisations. She is presently involved in a number of tax appeals before the Special Commissioners of Income Tax, the High Court and
the Court of Appeal.
Amira has represented clients in negotiations and litigation proceedings arising from disputes with the Inland Revenue Board, for clients from government-linked entities, multinational companies, and Fortune Global 500 companies.
Terms and Conditions
A Step-By-Step Guide to Join the Webinar
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(6) Please, do not do this
Screen recording, sharing the webinar ID and password links, reproducing the content of the webinar on any platform are strictly not allowed.
Any unregistered person may be removed without prior notice, and no CPD point will be awarded. Failure to adhere to this may result in disciplinary action by the Bar Council.
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Refunds will be processed after the event is completed. This may take up to 30 business days. The conditions for refunds are as follows:
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- No refunds for this course. However substitution is allowed.
The organiser reserves the right to modify, cancel or postpone the event, should circumstances arise that make such action necessary, whereupon all registration fees paid will be refunded.
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