November 13, 2024

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How to fill out Adsense tax forms for Malaysians 2024

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If you are a Malaysian, who is still have problem filling out and submitting the tax information form for Google Adsense, then this tutorial is for you.

Follow this detailed procedures to fix the issues of your Adsense payments account.

It is all based on my own experience of filling out the two forms, and also applying the Certificate of Residence (COR) from LHDN (Lembaga Hasil Dalam Negeri). 

The other day, when I opened my Adsense account, I saw this reminder:

Action required: There's something to check in your AdSense payments account

I clicked "Go to payment", and I saw a red color band across the page, with the message: "There are issues with your payments account."

AdsenseTax Info Malaysians

I clicked the downward arrow, and I found out under "Issues with your payments account", I had to fix these two issues.

Submit Tax Information Adsense

1. Your tax form expires on Dec 31, 2014. Google may need to withhold up to 30% of your payouts or hold payments.

2. To make sure the right amount of tax is withheld on your payouts, provide your Singapore tax info as soon as possible.

How to fill out Adsense tax forms for Malaysians

This is the step-by-step guide to solve the non-US tax info to Google

First Form (United States Tax Info)

The first form is for US, and you fill out accordingly and submit it online right there on your Adsense account. 

For my case, my US tax form has already expired, so I need to submit a new one.

I clicked "Submit new form" link, and this box pops up, and I clicked "Start form".

Submit US Tax Info Adsense

It took me to the United tax info page.

There are three parts.

As a non-US citizen or resident, and I am having an individual account, it is very easy to complete the form.

For the W-8 form types, as non-US individual, I chose W-8BEN form.

Then I filled out my name, country, and address.

For the Tax treaty, I chose "No".

For the Activities and services performed in US and Affidavit, I selected "No".

For the status change affidavit, I clicked : "I am providing tax info for an existing payments profile that has previously received payments". 

It is because I have received Adsense payments before for this account.

2. To make sure the right amount of tax is withheld on your payouts, provide your Singapore tax info as soon as possible.

Upon finishing filling out the form, I clicked "Submit" button.

Instantly I could see the approval status of this United States tax info.

W-8BEN Form Non-US Adsense Tax Info

You should also received an email reply from Google that states: Google Payments: Your tax information has been approved.

Second Form (Singapore)

This form could be a bit confusing and complicated as well for some of you Malaysians.

I know many of you are asking, why do I have to fill up Singapore tax info, when I am a Malaysian?

It is because Malaysia and Singapore are treaty partners. 

This is to help you avoid double taxation on your AdSense income. 

There are three steps to complete this second form.

Before you fill out the form in the Adsense account page, you have to apply for the Certificate of Residence (COR) or Sijil Taraf Mastautin with LHDN (Lembaga Hasil Dalam Negeri).

STEP #1: Apply Certificate Of Residence/Sijil Taraf Mastautin

Before you go online to apply for the Certificate Of Residence or Sijil Taraf Mastautin, scan your Malaysian passport ready.

You need them for applying the Certificate Of Residence.

The pages of your passport which you have to scanned include: 

  • the two-front page (the page with your photo and the one with "Pemerhatian/Observation & barcode)
  • all the stamped pages (If any)
  • the last page with the words, "BEARER HAS PREVIOUSLY TRAVELLED ON"

After you have all your scanned scanned passport pages ready, go to: MyTax portal under e-Residence.

At the page, fill in the Tax Identification No. (TIN); just your income tax number (No. Cukai Pendapatan) without the letters, IG.

Type in the security phrase, and click the "Search" button.

Then you should see your name on the page, next click on “NEW APPLICATION" button.

It takes you to the 

COR application form which has five parts (Part A to E).

How To Fill Out COR Form:

Part A is your personal taxpayer’s information; of which most of the information has been pre-filled out for you.

Part B is Cor application. This is how I have done it.

Treaty Partner: SINGAPORE

Year of Assessment required: 2024

Type of income Received: OTHER

Underneath, I typed: Adsense Payment.

Name of Foreign Payer: GOOGLE ASIA PACIFIC PTD LTD

Period of Payment From:  01/11/2024

Period of Payment To: 31/12/2024

Amount of Income received: 100

Currency: USD

The taxpayer is the beneficial owner of the income: Yes

Address of Foreign Payer /Oversea (): MAPLETREE BUSINESS CITY II

70 PASIR PANJANG ROAD #03-71

Post Code: 117371

Part C is another confusing area.

You are a Malaysian and it is asking you about the the date of entry and exit from Malaysia!

The frustrating thing is you cannot not leave it blank.

It is considered as incomplete, as a result you could not submit it. 

Anyway, this is how I filled it out to get it done:

Year of Assessment: 2024

As for the Date of Entry To Malaysia and Exit from Malaysia, just key in any date.

For my case, the entry date, I typed in 01/11/2014, and exit date 02/11/2024.

Automatically the Duration of stay in Malaysia box will filled up as 2 for me.

Part D is where you upload the copy of all your scanned passport pages. 

Part E is the declaration to say all the information is true and then you just submit your application.

For my case, I received the COR application approval the following day in the email.

You would received the reply from LHDNM with the heading, SIJIL TARAF MASTAUTIN: PERMOHONAN DILULUSKAN.

STEP #2: How To Get COR (Sijil Taraf Mastautin)

First go your email to get the Nombor Rujukan PIN.

Next go back to: MyTax portal under e-Residence where you've applied for COR.

This time, you click "Check Certificate".

Enter the PIN Reference Number (Nombor Rujukan PIN) which you received in the email. 

Click the "Search" button.

Then click "View Certificate", and it opens a new page with the Certificate of Residence.

Certificate Of Residence Malaysian

Click the download icon to download the certificate (sijil), as you need it to submit to Google.  

Now back to your AdSense payment info page to complete the Singapore tax info form.

STEP #3: Submit Singapore Tax Info

Go to Manage tax info for Singapore section, click "Add tax info" button.

This is how I filled out my form:

Under Business Info, Business type: Individual/sole proprietor.

Permanent establishment in Singapore: No.

Registered for Singapore Goods And Services Tax (GST) under the overseas vendor registration regime: No.

Under the Tax Exemptions, I selected No.

Tax residency country, I chose Malaysia.

Proof of tax residency, I selected Tax Residency certificate.

Then I uploaded the the Certificate of Residence or Sijil Taraf Mastautin, which you have got from MyTax portal under e-Residence in STEP #2.

Finally click the "Submit" button.

Then you have to wait for Google to review your tax info.

Once it is approved you would an email reply from Google that says: Google Payments: Your Singapore tax info has been accepted.

This is how I fill out and submit Adsense tax forms for both Singapore and US tax info.