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Application for Exemption from Filing ITRF

When to Apply

An application can be made:-

  1. When you have retired and not receiving any taxable income
  2. When about to leave Malaysia for an extended period
  3. Not receiving any taxable income

How to Apply for Exemption From Filing ITRF

The application has to be made in writing to the branch which handles your file.

Closing Tax File

When Tax File Can Be Closed

Application can be made in the following circumstances:

  1. Retired from service and not having any taxable income.
  2. About to leave Malaysia permanently.
  3. No taxable income or cease to receive any taxable income.

You have to ensure that your account does not have a debit or credit balance before forwarding your application to close your file.

How to Close

The application can be made in writing to the branch which handles your file.

Application to Transfer Your Tax File to another Branch

Tax File Can Be Transferred

  1. when your correspondence address has changed and the new address is under the jurisdiction of a different branch.

  2. when a written request has been made by a taxpayer to transfer his tax file to a branch that is convenient to him.

Request for Tax Clearance Letter

When Tax Clearance Letter Is Required

A request for a Tax Clearance letter has to be made when you are:

  1. About to cease an employment

  2. About to retire from service

  3. About to leave Malaysia for an extended period

  4. About to leave Malaysia permanently

How to Apply

If you are employed and are about to:-

  1. retire` submit a Form CP22A (private sector) or CP22B (public sector) which has been duly filled by your employer; or

  2. leave Malaysia for an extended period` submit a Form CP21 which has been duly filled by your employer.

The form that has been duly filled must be forwarded to the branch where your tax file is.

Cessation of Partnership

Closing File Permanently

Closing File Permanently Application can be submitted:- a. when the partnership ceases operation permanently b. when the partnership is converted to a sole proprietorship or a company.

How To Close

The application has to be made in writing with supporting documents to the branch which handles your file.

Retirement from Employment

Prior To Retirement

You are required to inform IRBM 3 months before the date of your retirement by submitting form CP22A (private sector) or CP22B (public sector).

The application has to be forwarded to the branch which handles your file. You must ensure that all ITRF for prior years have been submitted to IRBM.

After Retirement

If you do not have any taxable income after retirement` you can forward an application to the branch which handles your file to close your file.

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Updated : : 2014-02-28 16:41:10

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