services under a contract "services under a contract" in relation to any non-resident contractor, means- (a) the performing or rendering of any work or professional service in Malaysia, being work or professional service in connection with, or in relation to, any contract project; or (b) the granting, providing or supplying of the use, or the right to use, in Malaysia (whether or not in connection with or in relation to any contract project), any personal property or any services of any person being a person other than the non-resident contractor." ACT 274 - FINANCE (NO. 2) ACT 1982 11. New section 107A.
services under a contract "services under a contract", in relation to any non-resident contractor, means the performing or rendering of any work or professional service in Malaysia, being work or professional service in connection with, or in relation to, any contract project. ACT 53 - INCOME TAX ACT 1967 107A. Deduction of tax from contract of payment.