Google Certificate Of Residence (COR) 2025 For Malaysia Withholding Tax (WHT)
RM10.00
What is a Certificate of Residence (COR)?
A Certificate of Residence (COR) is an official document issued by Google Asia Pacific Pte. Ltd. (or any foreign entity) to certify their tax residency status in their home country (e.g., the U.S. or Singapore for Google). This document is crucial for businesses in Malaysia that pay fees to Google Asia Pacific Pte. Ltd. (such as Google Ads, Google Cloud, or YouTube services) to claim a reduced withholding tax (WHT) rate under the Double Taxation Agreement (DTA).
Without a valid COR, Malaysian companies are required to withhold 10% tax on payments to Google Asia Pacific Pte. Ltd.. However, with the COR, you can reduce this to just 8%, saving your business 2% in tax costs.
Why Do You Need a COR to Get the 8% WHT?
Malaysia’s tax authority (LHDN) requires proof that Google Asia Pacific Pte. Ltd. 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 15%.
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 Google Asia Pacific Pte. Ltd. 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 payment (to support our effort in obtaining this document), we’ll provide you with the latest valid COR for Google Asia Pacific Pte. Ltd. that you can submit to LHDN or your tax agent.
