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contract payment "contract payment" means any payment, not being a payment that is a royalty within the meaning of section 2(1) made for services under a contract to the non-resident contractor or his agent or any other person acting on his behalf; "contract project", in relation to any non-resident contractor, includes any undertaking, project or scheme, being an undertaking, project or scheme carried on, carried out or performed in Malaysia;
ACT 274 - FINANCE (NO. 2) ACT 1982
11. New section 107A. |
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contract payment "contract payment" means any payment, made for services under a contract to the non-resident contractor or his agent or any other person acting on his behalf;
ACT 53 - INCOME TAX ACT 1967
107A. Deduction of tax from contract of payment. |