Taxpayer's Responsibility
Each taxable individual is required to declare all income to HASiL and responsible to :
Notes :
TIN registration can be done online via e-Daftar at MyTax Portal : https://mytax.hasil.gov.my.
Notes :
Registration of tax identification numbers (TIN) for individual citizens and permanent residents aged 18 and above is automatic through data obtained from National Registration Department (JPN - Jabatan Pendaftaran Negara).
Individuals other than the above categories must apply for TIN registration through the e-Daftar application at MyTax Portal, https://mytax.hasil.gov.my.
Supporting documents required are :
Online (e-Daftar) :
Notes :
Kindly refer to the HASiL office that handles your income tax file to update the status.
Personal information in IRBM’s system (record) such as mailing address may have changed and yet to be updated. Kindly refer to the nearest HASiL office nearby.
Updating of Information
You are advised to inform HASiL when there are changes to any of your personal information. Updating personal information can be done by :
Kindly fill up CP600B - Change of Address Application Form and a copy of the supporting document to update mailing address, personal email address and telephone number.
However, to update other personal information, kindly submit a notification letter along with relevant supporting documents.
You are responsible to:
No, but it shall be kept for seven (7) years, starting from the year in which the ITRF has been submitted.
Under section 119A, ITA 1967, he may be prosecuted and if convicted, shall be fined not less than RM300 and not more than RM10,000 or imprisonment for a term not exceeding 1 year or Both.
If you are a :
Individual with no business income, please complete :
Individuals with business income, please complete :
The eadline for ITRF submission as follows:
Failure to submit ITRF within the stipulated period is an offense and is subject to a penalty / tax increase under the Income Tax Act 1967.
If you will be working overseas, the following actions must be taken
Employer:
Your employer is responsible to inform IRBM within thirty (30) days before the cessation date by completing and submitting Form CP21 (Notification by the Employer for Employees Who Want to Leave Malaysia) to the LHDNM office that handles your income tax file. The employer has to withhold any payment until tax clearance letter is received.
Employee:
A written letter with relevant supporting documents on income derived in Malaysia will no longer be received due to working abroad must be submitted to the LHDNM office that handles your income tax file.
In general, income from employment should be taxable in the country where the services are performed regardless of the place where the contract is signed or where the remuneration is paid
However, from the Year of Assessment 2004, income received in Malaysia from outside Malaysia is tax exempt. Therefore, any income received by resident or non-resident taxpayers in Malaysia are taxable (Paragraph 28 (1), Schedule 6 of the Income Tax Act 1967).
If you have worked abroad and the work carried out is related to the employment carried out in Malaysia, thus the employment income received will be taxable in Malaysia.
Kindly log on to IRBM Official Portal, https://www.hasil.gov.my >> Legislation >> Public Ruling >> No.1/2011 – Taxation of Malaysian Employees Seconded Overseas for further information.
Pursuant to the provisions of section 77 of the Income Tax Act 1967 each person (other than companies, trust bodies and cooperatives) is required to submit the ITRF to the Director General:-
in the year following a year of assessment,
Provided:
A confirmation notification will appear once the ITRF is successfully submitted for that particular year of assessment.
ITRF is only to be submitted once. To amend, kindly send an appeal letter (stating the mistakes made), supporting documents and manual re-calculation to IRBM that handles your tax file. However, if the amendment includes under declared of income or over declared of reliefs which may results in additional tax, you need to fill in the BE/B Amended Return Form (ARF). The completed ARF must be submitted to the IRBM office that handles your income tax file.
Yes, you need to submit your annual income via e-Filing or manually if you are not subject to the MTD as the Final Tax.
Kindly refer to the IRBM official portal https://www.hasil.gov.my > Download > Form/Info > Individual > select Year of Assessment> Guide Notes/Explanatory Notes .
Yes, kindly contact IRBM Pahang to transfer the tax file to LHDNM Selangor and notify (latest HASiL office) of any future changes.
You can claim medical expenses for serious illnesses incurred on self, spouse or child up to a maximum of RM6, 000.00 per annum and medical expenses for parents up to RM5, 000.00 per annum. Your claim must be supported with an original receipt issued by a medical practitioner.
There is no limit on the number of children, however relief is only given for unmarried child who is:
Kindly contact the pejabat HASiL where your income tax file is registered and bring along Form CP22B (Notification of cessation of employment or cessation by reason of death for an employee in public sector) which has been completed by your employer. Please ensure the CP22B is submitted six (6) months before retirement period.
Deductions for donations made to a body or fund approved by the Director General is allowed. The approval (notification through the gazette) is normally stated on the donation receipt
Log on to IRBM's official portal> Internal Links> List of Institutions or Organizations Approved Under Subsection 44 (6) of the ITA 1967. The donation receipts must display the phrase "This donation is under Subsection 44 (6) of the ITA 1967".
Yes because an individual resident in Malaysia who has taxable income is eligible to claim a tax rebate on the payment of zakat, fitrah or others required by Islam to the religious authority established under any written law. The amount of rebate allowed to an individual is limited to the amount of income tax charged for a year of assessment.
Zakat is defined on all types of zakat payments made in a calendar year.
Section 132 - Refers to tax relief in respect of income derived from Malaysia which has been subjected to tax in Malaysia as well as countries outside Malaysia. Refer to the Form BE Guidebook to determine the countries which have Avoidance of Double Taxation Agreement with Malaysia. Calculations can be made in HK-8 of the Form BE Guidebook.
Section 133 - Refers to tax relief in respect of income derived from Malaysia which has been subjected to tax in Malaysia as well as countries outside Malaysia. These countries do not have Avoidance of Double Taxation Agreement with Malaysia and the calculation can be made in HK-9 of the Form BE Guidebook
Syarat-syarat PCB sebagai Cukai Muktamad adalah :
Effective from the Year of Assessment 2014, MTD as the Final Tax allows taxpayers with employment income and have MTD the option of not submitting ITRF by e-Filing or manually as per conditions.
Syarat-syarat PCB sebagai Cukai Muktamad adalah :
Kindly deduct from Gross Income (as per EA Form). The net amount must be filled in the Statutory income from employment column (deduction from professional fees).
You can make the calculation as in HK-4 (Details of Property / Assets and Rent Amount) in the Form BE Guidebook to get the net rent and this amount is transferred to the statutory rental income column. Alternatively, you can deduct those expenses from the gross rental amount. Please ensure that the expense is an allowable expense.
Pension income must be reported if:
Kindly fill in and submit B Form for business and employment incomes before or on 30th June.
Brrief Description: Private Retirement Scheme (PRS)
Yes; the effective period for tax relief on PRS contributions is 10 years commencing from the Year of Assessment 2012 until the Year of Assessment 2021. A maximum of RM3000 can be claimed for every Year of Assessment and the relief can be made in the PRIVATE RETIREMENT SCHEME AND DEFERRED ANNUITY column.
You are eligible to claim RM 450 x 2 months = RM 900 only for the Year of Assessment 2012. However, for the Year of Assessment 2013, the annual contribution amount is RM 5400 (RM 450 x12 months) but the claim is restricted to RM 3000 only. The amount of contribution by the employer is not taken into account in determining the amount of tax relief.
Income received by PRS is tax exempted paragraph 20, Schedule 6 of the ITA 1967.
Effective from 01 January 2013, final tax rate of 8% will be imposed on contributors with early withdrawal (before the age of 55). This provision however, does not apply to withdrawals due to death or the contributor leaving Malaysia permanently.
Contributors will be charged a final tax of RM 2400 (RM 30000 x 8%).
The PRS provider must deduct 8% tax and remit it to the DGIR within 1 month after the payment is made.
If the PRS provider has made payment to the recipient without deducting the final tax of 8% and is willing to pay the final tax to the DGIR himself, then the PRS provider can recover the final tax amount from you.
PRS providers refer to providers approved under section 139Q, Capital Markets and Services Act 2007. Please refer to the Securities Commission Malaysia website for more information.
To find out the actual amount of tax, a comparison must be made between the amount of Monthly Tax Deduction (MTD) that has been deducted and the tax payable. If the MTD paid is insufficient, then the amount of the difference (ie between the amount of MTD and the tax payable) must be paid to the IRBM.
There are three (3) payment methods, namely:
The required payment information is:
Payment receipts and bank slips should be kept for record and reference.
“he deadline for payment of the balance of tax for individuals:
The individual tax payment code is 084 or 095.
Payment of income tax through monetary transfer from oversea can be done in a few methods, namely:
MTD is a tax deduction based on the MTD Schedular on employees' remuneration and to be remitted to the HASiL monthly, while CP38 deduction can only be done if HASiL has issued specific instructions to employers to make deductions on certain amounts in certain months. The CP38 notification is issued to the employer as supplementary instructions to clear the balance of tax liability of employees over and above the MTD.
The employer is responsible for making the payment of the CP38 Deduction Instruction. A separate payment of MTD and CP38 must be made by employer as provided in Form CP39.
An appeal on amendment of instalment must be made no later than 30th June by submitting Form CP502 along with the CP500 notice to the HASiL office where your income tax file is handled.
A 10% late payment penalty will be imposed on the amount not paid after April 30th of the following year. An additional of 5% penalty will then be imposed if taxpayer fails to pay the tax and initial penalty (10%) within 60 days from the penalty date imposed.
Refund
If manual form or e-Filing submission is on or before the deadline, the refund will be processed within:
No, as the refund will be processed within 30 working days after the submission via e-Filing or 90 working days if submission via manual or hand delivery.
IRBM is in the midst of auditing the Income Tax Return Form submitted, hence the delay. However, you are advised to contact the LHDNM Office that handles your file or HASiL Contact Centre (HCC) for more information.
Refunds will be processed after a late submission penalty is imposed.
Kindly contact the HASiL office where your file is handled or the Customer Care Officer (CCO) of the respective LHDNM or call Hasil Care Line at toll-free 03-8911 1000 for further information on your refund status.
No, unless requested by IRBM.
The cheque will be processed within 14 working days from the refund approval date. Kindly contact the HASiL office that handles your file or Hasil Care Line toll-free 03-8911 1000 (HASiL) if you still have not received after the stipulated period.
Kindly contact the HASiL pejabat that handles your income tax file or the Hasil Care Line (toll-free) at 03-8911 1000 (HASiL) for the issuance of a replacement cheque.
