OpenAI OpCo, LLC
United States
ChatGPTSora
OpenAI OpCo, LLC is a non-resident company based in United States. Malaysian businesses that pay OpenAI OpCo, LLC for software, services, licences, or similar must withhold tax under the Income Tax Act 1967 and remit it to LHDN. Its Tax Identification Number (TIN) for Malaysian withholding tax filing is C60517717010. Withholding tax rates for payments to United States are 10% on royalties, 10% on technical or management fees, and 15% on interest, depending on the nature of the payment.
- Tax ID (TIN)
- C60517717010
- Country
- 🇺🇸United States
- Address
- 1455 3rd Street, San Francisco, California 94158, United States
Withholding tax rates
RoyaltiesRoyalties
10%
TechnicalTechnical
10%
InterestInterest
15%
Withholding tax on payments to OpenAI OpCo, LLC
- What is OpenAI OpCo, LLC's TIN in Malaysia?
- OpenAI OpCo, LLC's Tax Identification Number (TIN) for Malaysian withholding tax is C60517717010. You'll need it when filing the CP37 or CP37S form with LHDN.
- What withholding tax rate applies to payments to OpenAI OpCo, LLC?
- Payments to OpenAI OpCo, LLC (United States) are generally subject to 10% withholding tax on royalties, 10% on technical or management fees, and 15% on interest. The correct rate depends on the nature of the payment.
- How do I pay withholding tax on OpenAI OpCo, LLC invoices?
- Calculate the tax on the gross payment (excluding SST), then remit it to LHDN within one month using the relevant CP37 form, quoting OpenAI OpCo, LLC's TIN C60517717010.
Use the WHT calculator to work out the amount, or see the withholding tax FAQ for filing details.
Change history
ChangedPast changes of the company's registered details. Modified fields are highlighted.
- OpenAI, LLCUntil1 Jan 2026United States
- Tax ID (TIN)
- C57820236000
- Country
- 🇺🇸United States
- Address
- 548 Market Street, PMB 97273, San Francisco, California 94104-5401, United States