Withholding tax was imposed to non-residents who has business dealings in Malaysia. Such a non-resident does not have a business presence in Malaysia but merely renders services from his home country (trading in Malaysia). In order to ensure an efcient tax collection, the Act has appointed the payer as an agent responsible to collect income taxes from such non-resident, to withhold a portion of the payment and pay to the tax authorities. Such portion of payment is known as \"withholding tax'. The tax is collected by IRB through payer as an agent to government for non-resident company. Since the tax compliance among the non residents were low, the Government introduced preventive control for withholding tax where the tax is withheld at source and the statutory tax burden imposed on the payer. WHT is imposed when the payment is made available to the payee, eg: transfer money into payee's account. Required: Explain FIVE (5) factors that liable to a person for withholding tax. (10 marks)