The Inland Revenue Board of Malaysia (HASiL) has issued a media release dated 27 June 2023 (in Bahasa Malaysia) on its website to inform that the Form e-107D has been introduced effective from 8 June 2023 for online submission of the prescribed form for the 2% tax deduction for commission payments by a paying Company to agents, distributors or distributors under S.107D of the Income Tax Act 1967.
According to HASiL Media Release, the Form e-107D includes functions such as:
a. Online filling in the information of the payer and payee of the commission payments for the purpose of S.107D;
b. Downloading the CP107D Appendix;
c. Uploading the CP107D Appendix; and
d. Bill Number generation for the purpose of S.107D tax payment via ByrHASiL after the Form CP107D has been submitted.
The Form e-107D can be accessed through the MyTax application at https://mytax.hasil.gov.my/. The MyTax user needs to log in and select the role of Director or Director’s representative to use the Form e-107D.
Taxpayers can also refer to the User Manual of the Form e-107D on HASiL’s website as follows:
HASiL website > MyTax > User Manual > User Manual CP107D
For more information, members may read HASiL’s media release in full by accessing the reference below.
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