2% Agent Withholding Tax Formula | Inclusive or Exclusive?

How to pay 2% Agent Commission Withholding Tax to LHDN?

There are 3 branches across Malaysia that handle the 2% Commission Withholding Tax:

  1. Kuala Lumpur Branch (For Peninsular Malaysia)
  2. Kuching, Sarawak Branch
  3. Kota Kinabalu, Sabah Branch

Once you have determined the relevant branch you are dealing with, please email the completed CP107D form (available in both PDF and Excel formats) to do the following email addresses:

  1. Kuala Lumpur Branch: pbkl-cp107d@hasil.gov.my
  2. Kuching, Sarawak Branch: pbkc-cp107d@hasil.gov.my
  3. Kota Kinabalu, Sabah Branch: pbkk-cp107d@hasil.gov.my

Payments can be made through post or at the Payment Center, where Form CP107D and Attachment CP107D(2) should be submitted via email. The paying company must attach a copy of the email during the payment process for verification and review by the Payment Center.

Please be informed If the email is sent to the Kuching Branch, then the payment can only be made at the Kuching Branch.

When is the 2% withholding tax payment due to LHDNM (Inland Revenue Board of Malaysia)

The 2% tax deduction amount should be remitted to LHDNM (Inland Revenue Board of Malaysia) NO later than the last day of the following month.

Accumulated 2% withholding tax by month Remittance Deadline
01/07/2022 to 31/07/2022 31/08/2022
01/08/2022 to 31/08/2022 30/09/2022
01/09/2022 to 30/09/2022 31/10/2022

To find more frequently asked questions (FAQs) about the 2% withholding tax from LHDN (Inland Revenue Board of Malaysia), please visit the following link: https://www.hasil.gov.my/media/ojbdi1dx/soalan_lazim_seksyen_107d_acp_1967.pdf

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