e-SPC is the latest online application introduced by LHDNM to assist employers in obtaining Tax Clearance Certificate for the employee who is about to retire/resign or to leave Malaysia

Any tax due and payable but has not been paid by the taxpayer by the due date shall be increased by 10% and any balance remaining unpaid upon the expiration of 60 days from the due date shall be further increased by 5% of the balance unpaid

Income from partnership has to be declared in the Partnership Income Tax Form (Form P). Each partner is required to declare their divisible income in their respective Income Tax Form

companies shall submit their Estimated Tax Payable Form (Form CP204) online through the e-Filing System, not later than 30 days from the beginning of the basis period

Companies may submit their Income Tax Form (Form C) online through the e-Filing System within 7 months from the closing date of their accounting period

The directors of a company may be held responsible for any failure in settling the company outstanding tax. They may also be prevented from leaving the country under Section 104 of the Income Tax Act 1967

Tax field audit is carried out to ensure that the income declared by taxpayers are correct in accordance with the provisions of the Income Tax Act 1967

Taxpayers must inform LHDNM of any change in their address within 3 months using Form CP600B downloaded from the LHDNM website or via online using e-Kemaskini

LHDNM electronic services such as e-Daftar, e-Filing, e-Filing for Tax Agent (TAeF), e-Bayaran, STAMPS and STD Calculator have been introduced to assist the taxpayers in settling their tax matters conveniently via electronic medium.

If you have any information on tax evasion / avoidance of paying income tax, kindly contact LHDNM at 03-62012929 / 03-62092614 / 03-20955372 / 03-20962607 / 03-20956406 or e-mail to ruslanothman@hasil.gov.my

Income derived from outside Malaysia by a resident individual is exempted from tax

All documents and records with regards to taxation are required to be kept for a period of 7 years from the date of the last Income Tax Form submitted to LHDNM

All records and books with regards to a business are required to be prepared either in Bahasa Malaysia or English for audit/investigation purposes by the LHDNM officers

An employee must immediately inform his employer of any changes in his personal details such as marital status, number of children, and death of spouse/child to determine the correct amount of Monthly Tax Deduction (MTD)

Income from bonus or Director Fees received by an employee shall be considered as income in the year of receipt and taxed in the year of receipt

The husband and wife who both have income can elect for a combined assessment to be assessed under either the husband or wife name

Under the Self Assessment System, tax return forms are issued to both husband and wife separately. Each is responsible to file his or her own income tax form