If your business makes payments to overseas contractors, foreign consultants, or non-resident service providers, withholding tax is likely already part of your compliance routine. LHDN has now moved its e-Rayuan service for withholding tax onto the MyTax portal, so appeals, applications, and enquiries can be submitted online rather than through the previous Customer Feedback Form.
The service went live on 5 May 2026 and is accessible at MyTax.
Who Does WHT Apply To
Withholding tax comes up when a Malaysian business makes certain payments to a non-resident, whether that is an overseas contractor, a foreign lender, or a software platform based abroad. As the payer, your business is responsible for deducting a portion of the payment and remitting it to LHDN before the remainder goes to the recipient.
The payments most commonly involved include fees for overseas contractors and consultants, royalties for foreign intellectual property, interest paid to foreign lenders, and subscriptions to foreign service providers. Rates generally sit between 10% and 15% depending on the payment type, though these may be lower if Malaysia has a Double Taxation Avoidance Agreement with the recipient’s country.
If you are a salaried employee, this does not apply to you. Withholding tax is a compliance matter for business owners, company directors, and finance teams managing cross-border payments.
Logging In And Finding The Service
Individual taxpayers can log in under the individual role, while company directors can do so under the director role or by appointing a representative.
Once logged in, navigate to ezHasil Services, then e-Rayuan, then e-Rayuan Collection, and select Withholding Tax. A user manual is also available within the portal after logging in.
Refunds, Waivers, And Payment Adjustments
Through e-Rayuan, you can submit applications for payment adjustments, remission of increase, waivers, and refunds, as well as general enquiries related to withholding tax. You can also check the status of your submission at any time through the same portal.
A More Direct Channel Than Before
Previously, these matters had to go through LHDN’s Customer Feedback Form, a general channel not designed specifically for withholding tax appeals.
If you are disputing a payment or waiting on a refund, the dedicated service means your submission is tracked within a more structured system. Being able to check progress at any point removes the need to follow up separately and gives you a clearer picture of where things stand.
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