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I just visited LHDN Bukit Mertajam, the officer said not subject tax. There are two tables under Subsidiary Income Tax Certificate. The 1st table is "Distribution from the income which is tax exempt at REIT/PTF...." and it shows dividend income with 10% tax withheld. The officer said that if any amount appear on second table, "Distribution from the income which has been subject to tax at REIT/PTF....", will subject to tax. The second table is empty that means no tax filling is required.