When an agent, distributor, or dealer passes away, businesses often wonder: Do we still need to withhold tax on payments made to them? The good news is things have become much simpler now. What Changed? Starting from 1 August 2025, under Section 107D of the Income Tax Act, payments made to a deceased individual (EPP… Continue reading No More Confusion: Payment to Deceased Agent is No Longer Subject to 2% Withholding Tax