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Insights Introduction of the e-107D services for payments made by companies to an agent, dealer or distributor

Introduction of the e-107D services for payments made by companies to an agent, dealer or distributor

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On 27 June 2023, the IRB has issued a media release to inform that the Form e-107D has been introduced effective from 8 June 2023 for online submission of the prescribed form for the 2 % deduction for commission payments made by companies to agents, dealer or distributors. 
 

Functionality

The Form e-107D includes functions such as: 
  • Online filling in the information of the payer and payee of the commission payments for the purpose of S.107D; 
  • Downloading the CP107D Appendix;
  • Uploading the CP107D Appendix; and
  • Bill Number generation for the purpose of S.107D tax payment via ByrHASiL after the Form CP107D has been submitted.

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