Facebook Certificate Of Residence (COR) 2021 For Malaysia Withholding Tax (WHT)

What is a Certificate of Residence (COR)?

A Certificate of Residence (COR) is an official document issued by Facebook (or any foreign entity) to certify their tax residency status in their home country (e.g., the U.S. or Singapore for Facebook). This document is crucial for businesses in Malaysia that pay fees to Facebook Ireland Limited (such as Facebook Ads, Instagram Ads) to claim a reduced withholding tax (WHT) rate under the Double Taxation Agreement (DTA).

Why Do You Need a COR to Get the 8% WHT?

Malaysia’s tax authority (LHDN) requires proof that Facebook Ireland Limited is a tax resident in a country that has a DTA with Malaysia (e.g., U.S.-Malaysia or Ireland-Malaysia DTAs). The COR serves as this proof, allowing you to apply the lower 8% withholding tax rate instead of the default 10%.

By obtaining this document, you ensure:

• ✓ Legitimate tax compliance – Avoid penalties for incorrect WHT deductions.
• ✓ Cost savings – Reduce your tax burden from 10% to just 8%.
• ✓ Smooth audits – Keep proper documentation for LHDN verification.

How We Can Help

Requesting the COR directly from Facebook Ireland Limited can be time-consuming and complex, often requiring multiple follow-ups. We’ve gone through the process and secured the COR, saving you the hassle.

For a small token of  appreciation (to support our effort in obtaining this document), we’ll provide you with the latest valid COR for Facebook Ireland Limited that you can submit to LHDN or your tax agent.