Paying the 2% tax on agent commission (CP107D)
Submit Form CP107D in MyTax, then pay the bill in ByrHASiL.
Do you need to pay?
Only if your company pays cash commission to an individual agent who is a Malaysian tax resident and who received more than RM100,000 from your company in the previous calendar year. Check below:
1.Is the payer a company?
Based on the LHDN FAQ on Section 107D.
Part 1: Submit CP107D in MyTax
Log in to MyTax as a director. Click Pilihan Peranan, choose Wakil Pengarah Syarikat / Pentadbir Organisasi, then the company.
From the menu, go to Perkhidmatan ezHasil, then e-107D, and click Teruskan.
Under Kemasukan Data Lampiran CP107D(2), click Manual to key in the agents, or Muat Naik to upload LHDN's Excel template.
Choose the Tahun Potongan and Bulan Potongan the commission was paid. Leave the cheque fields blank.
Add each agent, check the totals, then click Hantar Maklumat Seksyen 107D. Note down the Nombor Bil (bill number) shown after you submit.
Part 2: Pay in ByrHASiL
Go to byrhasil.hasil.gov.my and click Bayaran Menggunakan Nombor Bil.
Key in the bill number and security code, click Teruskan, check the amount and pay by FPX.
- Keep the payment slip with the submitted CP107D.
- Report the 2% deducted on the agent's CP58 for the year.