09 April 2018 Malaysia issues practice note on tax treatment of digital advertising provided by nonresidents The Malaysian Inland Revenue Board (IRB) issued Practice Note No. 1/2018 (the Note) on March 16, which outlines the tax implications of income earned by a non-Malaysian tax resident from the provision of digital advertising. The one-page Note briefly discusses whether such payments are subject to Malaysian income tax as business income or withholding tax as royalty income or income under Section 4A(ii) of the Income Tax Act 19671 [Section 4A(ii)]. Document ID: 2018-0761 |
