there could be a form of deduction under double taxation rule..but the general rule is 3% to be imposed on foreign remittance to Malaysia in the 1st 6 mths and to follow individual tax rate thereafter...

PKPP merupakan satu program khas yang diperkenalkan
kepada pemastautin di Malaysia yang membawa masuk
pendapatan ke Malaysia bagi tempoh 1 Januari 2022
hingga 30 Jun 2022.

Jenis pendapatan yang tertakluk kepada PKPP adalah
pendapatan yang disimpan di luar negara yang diremitkan ke
Malaysia oleh pemastautin sama ada pendapatan perniagaan,
penggajian, dividen, sewa, faedah, royalti atau lain-lain
termasuk pendapatan punca Malaysia dari tahun taksiran
2020 dan tahun taksiran sebelumnya yang belum dilaporkan.

Pendapatan yang disimpan di luar negara yang diremitkan ke
Malaysia dan bersifat modal adalah TIDAK tertakluk kepada
PKPP.

Based the Crowe that you provided it seems to be on earned and received . So those received in MY prior to Jan 2022 would follow old Law and those received post would follow the New Law .

For CPF if we compare to our EPF we are also taxable on employer contribution to our EPF and are only provided tax allowance of RM 4K.

So for CPF, the taxation should be on the same basis . I think what some of the people are recommending is to provide similar relief like our KWSP to these CPF.

>> From KWSP website : Requirements. EPF contributions are tax-deductible up to a maximum amount of RM4,000, subject to periodic amendments by the government (excluding of exemption for life insurance premium).

A scenario now,... everybody knows dividends earned from US-based companies are 30% tax-withheld. But what papers can we show to claim this tax credits when we remit back the USD dividends into Msia ?