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Explain why a foreign owned company which company should incorporate as a resident company after years...

Explain why a foreign owned company which company should incorporate as a resident company after years of operations.( 8 marks)

-Normally, a non-resident will not be able to enjoy tax incentives.

-Certain payment to non-residents is subject to withholding taxes.

-A non-resident company is not able to enjoy benefits conferred under double taxation agreements concluded with Malaysia.

-Non-resident small and medium enterprise (SME) companies do not get to enjoy preferential tax rate of 20% for the chargeable income equal or less than RM500,000, which is enjoyed by companies with tax residence in Malaysia.

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Answer #1

Answer: Certain payment to non-residents is subject to withholding taxes.

withholding tax is a portion of income of the non - resident which is paid to the revenue board of Malaysia.  

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