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Withholding Tax form submission and payment for recurring Small Value Transactions

With effect from August 2022, Withholding Tax payments for small value transactions not exceeding RM500 per transaction can be made within a 6-month period after payment to the non-resident has been paid or credited.

Below is the table stipulated for the payment of small-value withholding tax:

Period for payments made to non-residents during the year	Due date for remittance of deferred WHT
1 June - 30 November	on or before 30 December
1 December - 31 May	on or before 30 June

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