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MTD for Employees Working in a Branch outside Malaysia

An employee who is sent by a Malaysian Company to work outside Malaysia will be subject to Malaysian tax if:

  • the employee is present in the other country for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
  • perform their duties in that country on behalf of the Malaysian Company; and
  • the remuneration is borne by a Malaysian Company which has no permanent establishment in that Country.

If the employee fulfills the above mentioned conditions, his remuneration is still subject to tax in Malaysia. Every month, the employer must make a Monthly Tax Deduction for that employee.

Double Tax Agreements can also be referred to determine whether or not the employee is subject to Malaysian tax. If he is not subject to Malaysian tax, no MTD deduction should be made by the employer.
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Updated : : 2016-06-17 11:43:20

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