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This Special Program is part of the government's efforts in tax reformation. It is to encourage taxpayers to make voluntary disclosure in reporting their income to increase tax collection for the country's development. This voluntary disclosure can be made at the nearest IRBM office commencing from 3rd November 2018 until 30th September 2019.


The following information is regarding the categories of taxpayers and rate of penalties based on period of voluntary disclosure and payment to be made:

Categories of Voluntary Disclosure
Period of Voluntary Disclosure and Rate of Penalty
3/11/2018 - 30/6/2019
1/7/2019 - 30/9/2019
Taxpayers who are not registered with IRBM and have not submitted the ITRF/ PRF/ RPGTRF for any year of assessment
(payment to be made on or before 1/7/2019)
(payment to be made on or before 1/10/2019)
Taxpayers who are registered with IRBM and have not submitted the ITRF/ PRF/ RPGTRF for any year of assessment
Taxpayers who have submitted the ITRF/ PRF/ RPGTRF but have not reported the correct income/ gains on disposal of assets for any year of assessment
Persons who present an instrument for stamping exceeding six (6) months from the stamping period (30 days from the date of the instrument's execution)
10% or a minimum of RM50
15% or a minimum of RM100

Operational Guidelines

Special Program for Voluntary Disclosure is available at IRBM Official Portal.
Operational Guidelines No. 1/ 2019 dated 24 April 2019 (Supercede Operational Guidelines No 1/2018)

Frequently Asked Question

Click here for frequently asked question.

Contact Us

For further information on this Special Program, please contact us:

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