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A TIN isn't the same as a certificate of tax residence. You can get a TIN from lots of countries without much effort. A certificate of tax residence is a much harder document to obtain.
Yes, CoR is just a stamped piece of paper saying you pay Tax there just the name of the company and the Director pertinent to the transaction are named.
His problem is not DTT, DTA, CFC, PE nor FACTA as some have stated earlier.
The government of Malaysia want to see proof that you liable for tax somewhere which he can provide with a UTR Certificate.
I had a client a few years ago who supplied non alcoholic sanitizer gel to Malaysian government (Malaysia Airlines). We provided them a UTR Certificate and it was accepted.