The exemption from income is in respect of:
- Services referred to in paragraph 4A(i) of the Income Tax Act, 1967
- Technical advice, assistance or services referred to in paragraph 4A (ii) of the Income Tax Act, 1967
Withholding tax under Section 109B of the Income Tax Act, 1967 shall not apply to this exemption.
Payers are advised to keep documentation for declaration of place in which the service is performed. Contract value shall be reasonably apportioned if parts of services are rendered in Malaysia.