Do I need to pay withholding tax for digital advertising fee? If I did not make payment for withholding tax, is the advertising fee tax

Do I need to prepare Form CP58 for a one-time commission? It depends on the amount of commission. If the payee receives more than RM5,000

Should I prepare Form CP58 to employees who receive commission? No, if the person receiving the commission is your employee, the company should fill in

Are the professional fees charged by tax agent on tax audit consultation and preparation of transfer pricing documents tax deductible? They are not tax deductible