Every taxpayer 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 Department
   Inland Revenue Board of Malaysia
   Level 10-18, Tower C
   Persiaran MPAJ
   Jalan Pandan Utama
   Pandan Indah
   55100 Kuala Lumpur

2. Declaring income and claiming expenses.

3. Computing income tax payable.

4. Keeping records for audit purposes.

5. Paying the income tax payable.

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

Please contact us if you have information on tax evasion

1. How to Lodge Your Report :

Write in to : Inland Revenue Board of Malaysia Surveillance Division, 14th Floor, Block 9, Government Offices Complex, Jalan Duta, Post Box 11833, 50758 Kuala Lumpur. e-mail us at : ruslanothman@hasil.gov.my (Tax Evasion Report) Call us at : 03-62091000 (ext: 3251, 3922, 3923 or 3967) 03-62012929 or 03-20955372 (direct line) Fax : 03-62039426 Walk in personally to our office at the above address

2. Information required of tax evader :

   1. Name, IC number, full address.

   2. Nature of evasion.

   3. Supporting documents (if any).

   4. Other relevant information.

3. Reward :

   Given at the discretion of IRBM based on accuracy and reliability of the information given.

4. Secrecy :

   Your identity and the information given will be confidential.

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.

BE Form

This form has to be filled by the following individuals:-

    a. Resident in Malaysia; and
    b. No business source in the year of assessment.

If you are carrying on a business but receive a BE Form, please have it changed to a B Form at the nearest IRBM branch.

B Form

This form has to be filled by the following individuals:-

    a. Resident in Malaysia; and
    b. Having a business source in the year of assessment.

If you are not carrying on a business but receive a B Form you can either:-

    a. Use the form to declare income received by filling in the relevant columns; or
    b. Change to BE Form at the nearest IRBM branch.
 

The due date for the submission of return form is as follows :

1. BE Form, for individuals without business source, the due date is on or before 30th April every year.

2. B Form, for individuals with business source, the due date is on or before 30th June every year.

3. M Form, for a non-resident individual without business source, the due date is on or before 30th April every year.

4. M Form, for a non-resident individual with business source, the due date is on or before 30th Jun every year.

5. P Form, for partnership, the due date is on or before 30th June every year.

To avoid any penalty due to late submission, please ensure that the form is submitted by the due date.

Download Forms

Credit in the account will be refunded automatically to the taxpayer. However, if you do not receive your refund you can forward your application to the Collections Unit of the branch where your file is located or an e-mail to the Customer Service Centre, at callcentre@hasil.gov.my or by calling 1-300-88-3010.

If you require a statement of your tax position, you can obtain it by calling or writing to the Collection Unit of the branch where your file is located.

If a taxpayer has income other than employment such as business, rental and royalties, he is required to make 6 bi-monthly instalment payments, commencing from the month of March. The instalment dates will be prescribed in the notice of the instalments to be paid (CP 500). The amount of each instalment will be estimated by IRBM. Taxpayers who do not receive the CP 500 by end of February each year, may check at the branch where their file is located or call customer service centre at 1-300-88-3010.

Tax payers who receive the directive can apply for the instalments to be revised by filling the CP502 Form. The application should be made not later than 30th June for the relevant year.

A comparison must be made between the total of the instalments paid and actual amount of tax payable, excluding tax attributed to employment income, if any. If the instalments are insufficient, the shortfall must be paid when submitting the ITRF in the year following the year of assessment. If the total instalments paid are more than the actual tax payable, the tax payer may claim a refund of the overpayment on submitting the ITRF.