The Inland Revenue Board of Malaysia has published Practice Note No. 3/2017, which clarifies the effective date of Income Tax (Exemption) (No. 9) Order 2017. The Order, issued in October ({News-2017-10-31/A/5-previous coverage}), provides a withholding tax exemption on payment for certain services provided outside Malaysia. The Practice Note clarifies whether or not withholding tax applies in t…