Issue No. 102/2021 : Finance Bill 2021 Highlights – 2% Withholding Tax on Payment [Commission] Made To Agent etc. [2021年财政法案亮点 – 公司向个人代理商、经销商或分销商支付 [佣金] 时，需扣 2% 预扣税]

1. If your company pays commissions to individual agents, dealers, or distributors on a regular basis, you must be very careful.

2. The Finance Act of 2021 has passed its first reading in Parliament, and it includes two proposals that will almost certainly affect you.

👉 When paying commissions to agents, dealers, or distributors, a 2% withholding tax has to be withheld;

👉 The commission will not qualified for tax deductible if the aforesaid 2% withholding tax is not withheld and paid to the LHDN within 30 days.

3. Download - https://www.ccs-co.com/publications

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 如果你的公司经常都会支付佣金给个人身份的代理商、经销商或分销商，那么你确实需要注意了

2. 2021年财政法案已经在国会通过一读了，其中有两个建议，势必对你带来一些影响：

👉 在支付佣金给代理商、经销商或分销商时，需要扣除 2%的预扣税;

👉 倘若没有扣税上述的2%预扣税，并在30天内上缴税收局，有关佣金将不能用来扣税

3. 下载 - - https://www.ccs-co.com/publications

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼