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Certificate of Residence

A Certificate of Residence (COR) is issued to confirm the residence status of the taxpayer for the purpose of taxation. Malaysia has a network of Double Taxation Agreement (DTA) with her treaty partners. The COR enable the Malaysian tax residence to claim the tax benefit under the DTA and to avoid being tax twice on the same income.

Determination of the Residence Status

Determination of residence status is provided under the Income Tax Act (ITA) 1967 as follows:

• Individual - Section 7
• Companies - Section 8
• Trust - Section 61(3)

Application Of the COR

There are 2 methods to apply for COR namely:

i. manually; or
ii. e-Residence

Application of COR Manually

Application for COR can be made to any Branches of the IRBM. However, for the taxpayers of the Corporate Tax Department (CTD)/ Big Taxpayer Branch (BTB) and Jalan Duta Branch (JDB), the application should be submitted to the Department of International Taxation (DIT). The application that has been sent to CTD/ BTB and JDB will be forwarded to DIT for processing.

The address for Department of International Taxation is as follows:

Headquarters of Inland Revenue Board of Malaysia
Department of International Taxation
Menara Hasil Level 12
Persiaran Rimba Permai
Cyber 8
63000 Cyberjaya
Selangor, Malaysia
Tel: 03-83138888 (Ext. 21231/ 21232)
Fax: 03-83137848/ 03-83137849

Applicant

The taxpayers that need to apply for COR manually are:

i. Individual taxpayers;

ii. Partners (individual) of a partnership;

iii. Taxpayers (individual or company) whose tax files are being handled by the Non Resident Branch;

The application for COR is to be send to the Non Resident Branch at the following address:

Inland Revenue Board of Malaysia
Non Resident Branch
3rd Floor, 6 – 8 Blok 8
Kompleks Bangunan Kerajaan
Jalan Duta
50600 Kuala Lumpur
Tel: 03-62091000
Fax: 03-62019745

iv. COR for Saudi Arabia, Indonesia, France, Singapore and Switzerland need to be made in their special Forms which could be downloaded from their official website.

v. Taxpayers (individual or company) whose tax files are being handled by Labuan Branch

The COR application should be send to the Labuan Branch at the following address:

Inland Revenue Board of Malaysia
Labuan Branch
Unit E.004 dan E.005
1st Floor, Aras Podium
Kompleks Ujana Kewangan
Jalan Merdeka
87000 W. P. Labuan

Companies and Trust Files

Application for COR for companies and trust files, other than the one mentioned above, can apply manually or through e-Residence.

Application Form For COR

For all COR application, the Form STM1 is to be completed. Where application is for more than one certificate, the Form STM1A should also be completed.

Supporting Documents

i. Companies

For application of COR for year of assessment where the Return Form is not yet due, the supporting documents that should be submitted are:

- A copy of the Minutes of Board of Directors’ Meeting that was held in the year being applied; or
- A confirmation letter signed by a director, stating that the management and control of the company are exercised in Malaysia for the year of assessment applied; and
- A copy of Form 49 from Companies Commission of Malaysia (CCM)

ii. Individual

- Passport, original and photocopies; and
- List of movement in/out Malaysia for the year of assessment applied.

iii. Partnership

The residence status of an individual, who is a partner of a partnership, is determined pursuant to Section 7, Income Tax Act, 1967. The residence status of a company, being a partner of a partnership, will be determined pursuant to Section 8, Income Tax Act 1967. The supporting documents required are as stated in paragraphs (i) and (ii) above.

iv. Trust

- A copy of the trust deed (for newly registered file)

Checklist

All information required and necessary documents as in the Checklist are to be enclosed.

Duration for the Issuance of COR

The COR will be ready within 3 working days provided that all the necessary documents and information have been submitted. Applicant will be informed when the COR is ready for collection. This COR will be mailed to the applicant if it is not claimed within a month.

Fee

No fee is charged for the issuance of COR.

Hit(s) : 104,070
Updated : : 2017-09-07 16:18:41

.Headquarters of Inland Revenue Board Of Malaysia, Menara Hasil, Persiaran Rimba Permai, Cyber 8, 63000 Cyberjaya Selangor. .

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