Google, Facebook (Meta), LinkedIn, TikTok Certificate of Residence (COR) for Withholding Tax

If you are running digital advertising campaigns in Malaysia specifically on Google, Facebook (Meta), LinkedIn or TikTok, you might want to pay attention to the Withholding Tax (WHT).

Since 2017, LHDN (Inland Revenue Board in Malaysia) has classified payment to Google, Facebook (Meta), LinkedIn, TikTok advertising as “royalty” hence 8% Withholding Tax applies.

You can read the in-depth coverage on this topic here, to understand why you need to factor in Withholding Tax in your advertising cost.

This article will focus on the submission process of Withholding Tax. You are at the right place here if you are looking for Google, Facebook (Meta), LinkedIn or TikTok Certificate of Residence (COR) so read on!

Instead of the standard 10% WHT required for royalty, you just need to factor in 8% WHT for royalty payments to Singapore and Ireland under the Double Taxation Agreement (DTA) scheme.

In case you are wondering, in this part of the world, Google, LinkedIn and TikTok bill from Singapore while Facebook (Meta) invoices from Ireland.

In order to entitle for 8% WHT, you need to submit COR, also known as Tax Residency Certificate (TRC), as a supporting document. This is to prove that Google, LinkedIn, TikTok is a Singapore tax resident and Facebook (Meta) is an Ireland tax resident.

Do take note that COR is only valid for a year so you need to have a copy for every year you are claiming 8% WHT.

The challenge here is COR is not easily obtainable on the Internet. Don’t worry though as we have acquired all the Google, Facebook (Meta), LinkedIn & TikTok COR from 2017 to 2023 (updated), just read on to find out how you can download the documents.

Google COR – Singapore (Preview)

Facebook (Meta) COR – Ireland (Preview)

LinkedIn COR – Singapore (Preview)

Download Google, Facebook (Meta), LinkedIn, TikTok* COR 2017-2023

Since we are making your life easier by having all the CORs in one go, how about buying us a coffee?

1. Pick the COR document from the table below.
2. Make payment via PayPal (either with your credit card or PayPal balance).
3. Enter your email correctly in PayPal as the download link will be sent to your email automatically.

Do take note that Google, LinkedIn, and TikTok COR are issued in Singapore while Facebook (Meta) COR is issued in Ireland.

All the info is clearly stated here so we will not respond to any inquiry before or after you download. Rest assured that the documents can be used to submit to the authority in Malaysia, as we are using them ourselves.

No receipt will be issued, you can refer to your PayPal transaction for the payment proof.

Latest CORs (2023)

* TikTok COR is newly available here for the year 2023.

Past CORs (2017-2022)

** There are 2 Facebook CORs available for the year 2022 (issued by FACEBOOK IRELAND LIMITED and META PLATFORMS IRELAND LIMITED) for downloads after 8 Feb 2023.

How to submit Withholding Tax payments?

First of all, you need to download and fill up Form CP37 by LHDN in order to submit the Withholding Tax payment.

Yes, you heard it right, it is a form you need to print out and submit physically. Attach the COR as supporting documents when you are making the payments.

You will also need to have the VA number ready before the submission. e-TT is a system that will generate a Virtual Account Number (VA) as payment identification. Taxpayers who wish to pay tax (Form C, CP204, CP500, B & BE) be required to access the eTT system with the following steps:

1. Visit the My Tax Portal at (https://mytax.hasil.gov.my)
2. Click on ezHasil Services > submenu e-TT (https://ett.hasil.gov.my/va?lang=EN)
3. Fill up the required payment information to generate the VA number
4. Use the VA Number as payment account number when making payment

You might be wondering, when and how frequently do you need to submit WHT payments to LHDN? You are required to do so within 1 month from the date you make the payment to Google, Facebook (Meta), etc.

Depending on your payment terms with Google, Facebook (Meta) & co, most likely you need to make WHT payment every month or at least bi-monthly.

While LHDN has recently accepted online payment, you can either post the cheque or pay over the counter, only at KL, KK or Kuching.

We prefer the method of paying over the counter as we get the receipt in return, just to be safe.