Requesting Certificate of Residence (COR) 2025/2026 for Microsoft Regional Sales Pte Ltd for Malaysia Withholding Tax compliance

Question

Dear Microsoft Support Team,

Our company is based in Malaysia, and the cloud services rendered by Microsoft Regional Sales Pte Ltd are subject to local Malaysian withholding tax regulations. To comply with the Inland Revenue Board of Malaysia (LHDN) and properly execute tax treaty procedures, we kindly request the following documentation for Microsoft Regional Sales Pte Ltd:

1. The Certificate of Residence (COR) for the years 2025 and 2026 issued by the Inland Revenue Authority of Singapore (IRAS).
2. Official corporate Tax Identification Number (TIN/UEN) verification documentation. Please provide these compliance files to us via a secure Private Message (PM) link on this thread. Thank you!

Answer 1

Hi @Nathaniel Erickson Liau,

Thank you for reaching out.

Regarding your request, I have opened a private message so you can send the documents securely. I would also like to gather a bit more information to help ensure the correct resolution is provided as soon as possible.

Please make sure to sign in with the same account you used to create this thread so that you can access the private message.

I look forward to your response.

Answer 2

Could someone please share the tax residency file with me as well?

Answer 3

Microsoft Regional Sales Pte Ltd tax residency and related forms are provided centrally and are not issued individually via private message.

For Malaysia withholding tax and treaty relief, use the standard Microsoft tax residency and supporting forms published for the relevant region and year. These are available in the “Set up common tax forms” section, which lists country‑specific residency certificates and related documents (for example, Indonesia and Taiwan certificates of residency and tax receipts). For future years (such as 2025/2026), updated certificates are published there when available.

To obtain the correct Certificate of Residence (COR) and official tax details for Microsoft Regional Sales Pte Ltd for use with Malaysian WHT compliance:

1. Go to the “Understand taxes and credits” → “Set up common tax forms” page.
2. Locate the section for the relevant region/country (for example, similar to how Taiwan and Indonesia documents are listed).
3. Download the latest available tax residency certificate and any accompanying tax forms for the applicable fiscal years once they are published.
4. Use these documents, together with Microsoft’s published tax residency and VAT/tax information (where applicable), for submission to LHDN under the Malaysia–Singapore tax treaty procedures.

If the 2025/2026 COR is not yet listed, or if specific Microsoft Regional Sales Pte Ltd identifiers (such as TIN/UEN verification) are required beyond what is published, raise a support request through the appropriate Microsoft admin/support channel for the organization’s subscription so that billing/tax support can provide the official documentation directly and securely.

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References:

• Understand taxes and credits
• Submit withholding tax
• MSN payment account management and tax reporting
• Who do I contact in regards to requesting an invoice - Microsoft Q&A