FMM Malacca Branch Seminar on

UNDERSTANDING THE INTRICACIES OF WITHHOLDING TAX OBLIGATIONS

IN MALAYSIA

OBJECTIVES

MS YONG MEI SIM was formerly the Principle Assistant

Director of the Inland Revenue Board (IRB) Malaysia at the Pulau

Pinang Branch and has been in-charge of the Companies as well

as the Non-Corporate Section Desk Audit unit. She holds a

Masters Degree in Taxation from the Golden Gate University in

San Francisco, USA and brings with her over 30 years experience

in IRB’s Field Audits for the Corporate Sector.

SPEAKER PROFILE

WHO SHOULD ATTEND CEOs, Managing Directors,

General Managers, Chief Financial

Officers, Financial Controllers,

Accountants, Auditors, Payroll &

HR Personnel, Administrators,

Company Secre tar ies, Tax

Managers & Tax Consultants and

Business Owners

TIME / DATE / VENUE DATE : August 22, 2017 (Tues)

TIME : 9.00AM - 5.00PM

VENUE : RAMADA PLAZA MELAKA

PARTICIPATION FEE (Inclusive of GST)

FMM GST NO. 001714290688

MEMBERS

RM583 per participant

NON-MEMBERS

RM689 per participant

[Course Fee inclusive of course materials, lunch & refreshments]

Update on the recent amendments on Withholding Tax

Provisions

Identify Payments that are subject to Malaysian Withholding Tax

Understand the Implications and Adopt Practical Steps in

Managing Compliance

Minimize Tax Risks and Reduce Tax Liabilities

MB / 10 / 17 June 15, 2017

R E G I S T R A T I O N F O R M

SEMINAR ON Understanding the Intricacies of Withholding Tax Obligations in Malaysia * August 22, 2017 * RAMADA PLAZA MELAKA

FMM Malacca Branch (Fax No. 06 - 283 8090)

Attn: Ms Sharon Laxman (sharon_laxman@fmm.org.my)

Please register the following participant(s):

1. Name: _________________________________________________________

Designation: ____________________________________________________

Email : ________________________________________________________

2. Name: ________________________________________________________

Designation: ___________________________________________________

Email : _______________________________________________________

(If space is insufficient, please attached separate list)

(Do You Require Vegetarian Food? ___YES ___NO)

If YES, kindly indicate which participant who requires Vegetarian Food.

Enclosed cheque / bankdraft No. ______________ for RM_________ being

payment for _____ participant(s) made in favour of the ‘Federation of

Malaysian Manufacturers’.

Submitted by:

Name: _________________________________________________________

Designation: _____________________________________________________

Company: _______________________________________________________

Address: ________________________________________________________

______________________________________________________

Tel No.________________________ Fax No._______________________

Email : ___________________________________ FMM Membership No: ____

REGISTRATION AND

REFUND POLICY

Attendance is by prior registration

only. Completed Registration forms

must be returned to FMM Malacca

Branch by August 14, 2017

together with the correct payment in

cheque or bank draft made payable to

FEDERATION OF MALAYSIAN

M A N U F A C T U R E R S c r o s s e d

“Account Payee Only”.

Non-Members must pay the full fee

before or on the day of the event;

otherwise registration will be deemed

cancelled and will be billed accordingly.

C A N C E L L A T I O N M U S T B E

CONFIRMED IN WRITING TO FMM

MALACCA BRANCH. There will be

NO Refund for cancellation within 2

working days prior to programme, 50%

Refund for cancellation between 3-6

working days and Full Refund for

cancellation 7 working days prior to the

event. However, a replacement is

accepted at no additional cost.

FMM Malacca Branch reserves the

right to cancel or reschedule the

programme and all efforts will be taken

to inform participants of any changes.

For inquiries, please contact:

Ms Shireen Chan / Ms Sharon Laxman

FMM Malacca Branch Tel No. 06 - 283 1639 Fax No. 06 - 283 8090

Emails: shireen@fmm.org.my /

sharon_laxman@fmm.org.my

PROGRAMME OUTLINE PROGRAMME OUTLINE

8.30am Registration

9.00am What is Withholding Tax?

Types of Payments Subject to Withholding Tax

Recent Amendments in the Special Classes of Income

How to Determine Whether a Payment is Subject to Malaysian Withholding Tax 10.30am MORNING TEA BREAK

11.00am Widening the Definition of Royalty

Withholding Tax Return Filing Requirements and Penalties for Non-Compliance

Application of Tax Treaties to Reduce the Withholding Tax Rates or to Exempt Certain Payments Made to the Non-Residents

1.00pm NETWORKING LUNCH

2.00pm Applying the Certificate of Residence

Concept of Permanent Establishment

Case Studies on the Application of Withholding Tax Provisions

3.00pm AFTERNOON TEA BREAK

3.30pm Illustrations and Problems Arising from the New Rules will be Discussed

Common Mistakes Made by Payers

Leading Tax Cases on Withholding Tax Issues

4.30pm QUESTION & ANSWER SESSION 5.00pm END OF PROGRAMME