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RM 8: Overpaid RWT or NRWT
or “Getting a refund for overpaid withholding tax”
You could also call this:

“How FBT payments work for different types of fringe benefits”

When you choose to pay fringe benefit tax (FBT) under sections RD 47 to RD 53, which are about attributed fringe benefits and non-attributed fringe benefits, this section applies to you.

If you calculate the FBT on attributed fringe benefits or non-attributed fringe benefits and the result is negative, you don’t have to pay anything. Instead, the Commissioner will give you back money equal to the amount you’re short.

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Next up: RM 10: Using refund to satisfy tax liability

or “Asking Inland Revenue to use your tax refund to pay your tax debts”
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Part R General collection rules
Refunds

RM 9Calculations for attributed and non-attributed fringe benefits

  1. This section applies when an employer chooses to pay fringe benefit tax (FBT) under sections RD 47 to RD 53 (which relate to attributed fringe benefits and non-attributed fringe benefits).

  2. If the result of the calculations of FBT on attributed fringe benefits or non-attributed fringe benefits is negative, the Commissioner must refund to the employer an amount equal to the deficiency.

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