外国商家或外国的非税务居民，提供服务予大马商家的你，然后他们赚取了你的钱，身为大马商家的你是需要扣取他们的钱，这钱就是预扣税(Withholding Tax)。简单地说，当你付钱给外国商家时，你不能把所有的费用给对方，需要扣除一些费用是给大马内陆税收局，这费用即是预扣税。
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