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Taxpayer Responsibilities

Every individual who is liable to tax is required to declare his income to IRBM. The taxpayer is responsible for:-

  1. Obtaining and forwarding Income Tax Return Form (ITRF):

    The taxpayer has to send or submit the ITRF that has been duly completed before 30th April every year to the address below :-

    Information Processing Centre
    Inland Revenue Board of Malaysia
    Ground Floor, Menara Hasil
    No. 3, Jalan 9/10
    Seksyen 9
    43650 Bandar Baru Bangi
    Selangor Darul Ehsan

  2. Declaring income and claiming expenses.

  3. Computing income tax payable.

  4. Keeping records for audit purposes.

  5. Paying the income tax payable.

Record Keeping

Taxpayer is required to keep the following documents for 7 years:

  1. EA/EC Form

  2. Original dividend vouchers

  3. Insurance premium receipts

  4. Books purchase receipts

  5. Medical receipts

  6. Donation receipts

  7. Zakat receipts

  8. Children`s birth certificates

  9. Marriage certificate

  10. Other supporting documents

  11. Working sheets (if any)

The calculation of the 7 year period begins from the end of the year in which the ITRF is filed.

Self Assessment System (SAS)

Tax administration under SAS is based on the concept Pay, Self Assess and File

Pay : Monthly salary deductions are made for individuals having employment income, or through instalments for individuals having business income.

Self Assess : Taxpayers compute their own taxes.

File : The ITRF is submitted to the IRBM together with the payment for the balance of the income tax payable to meet any shortfall in the monthly payments or a claim for repayment if there is an overpayment.

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Updated : : 2015-06-23 10:17:40

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