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e-Services

Introduction

In line with the system transformation and digitization of the tax service and the commitment to improve our customer service, the Inland Revenue Board of Malaysia (HASiL) will gradually mandate the use of electronic services (e-Services) for services provided online through the MyTax Portal starting from 1 September 2023. Portal MyTax secara berperingkat bermula 1 September 2023.

The mandatory implementation of e-Services in stages is also one of HASiL's efforts in implementing the elements of Awareness, Education and Services (A.E.S.) in serving customers. Our customer service officers will assist the taxpayers present at the HASiL Service Counter in taxation matters as well as to help preparing the taxpayers to fully utilize the e-Services by 1st January 2024.

The implementation of the mandatory use of e-Services is aimed to:

  1. Provide easy, secure and fast access to taxpayers in carrying out their tax affairs without having to attend HASiL's office.
  2. Increase the level of efficiency of HASiL services to customers.

e-Services That Will Be Made Mandatory

The following is the information of the list of e-Services that are required to be used in stages starting 1 September 2023:

Registration of Tax Identification Number (TIN)
  1. e-Daftar
    1. Details
      Online application for verification and registration TIN for the following category:

      Category | File Types
      1. Individual | IG
      2. Individual | IG
      3. Company | C
      4. Employer | E
      5. Partnership | D
      6. Limited Liability Partneship | PT
      7. Co-operative Society | CS
      8. Association | F
      9. Trust Body | TA
      10. Unit Trust / Property Trust | TC
      11. Business Trust | TN
      12. Real Estate Investment Trust / Property Trust Fund
      13. Amanah Harta | TR

    2. Exemption
      Manual TIN registration is still applicable for the following category:

      Category | File Types
      1. Labuan Entity | LE
      2. Petroleum PITA
      3. Deceased Person's Estate | TP
      4. Non-Resident Public Entertainer | FA
      5. Non-Resident Recipient For Withholding Tax Payment Purposes | Based on Recipient Category

There are two (2) methods to apply PIN No. through online as follows:

  1. e-KYC on MyTax Mobile Apps
    e-KYC allows new taxpayers to apply for a digital certificate through the MyTax mobile application. Taxpayers must verify their identity online by matching the photo on the MyKad / passport with the taxpayer's selfie.

    Exemption
    –

  2. e-CP55D on MyTax Desktop
    e-CP55D allows taxpayers to apply for a digital certificate through a desktop or laptop computer via the MyTax web portal.

    Exemption
    –
  1. e-Kemaskini (for Individual Profile)

    Request by an individual taxpayer for online updating of his tax personal profile.

    Exemption
    1. Update of name and identification number / registration number must be submitted via Customer Feedback Form > Application > Update Taxpayer Details
    2. Profile updates for OTHER THAN Individual (IG) and Company (C) categories are still allowed manually using CP600B Form..

  2. e-Kemaskini (for Company Profile)

    Request for a business taxpayer to update their profile and general information online.

    Exemption
    1. Update of identification number / registration number must be submitted via Customer Feedback Form > Application > Update Taxpayer Details
    2. Profile updates for OTHER THAN Individual (IG) and Company (C) categories are still allowed manually using CP600B Form..
  1. e-PCB
    e-PCB is provided for employers without a computerized payroll system to perform calculations, submissions, payments, and verification of monthly tax withholding (MTD). When calculating MTD with this application, mandatory deductions and optional deductions are taken into account.

    Exemption
    –

  2. e-CP39
    e-CP39 is provided for employers to calculate, submit and pay employees MTD online. The application is intended to replace the manual CP39 form and is recommended for employers who do not have a computerized payroll system. When calculating MTD with this application, only the mandatory deduction is taken into account.

    Exemption
    –

  3. e-Data PCB
    Application that allows employers with a computerized payroll system to submit their employees' MTD data in txt file format (generated by the payroll system) and pay MTD online. txt file format (generated by the payroll system) and pay MTD online.

    Exemption
    –

  4. e-Anggaran
    This application allows taxpayers under the categories of companies, trust body, co-operative society and Limited Liability Partnerships (PLT) to submit the tax estimation (CP204) and amendment of tax estimation (CP204A) online

    Exemption
    –

  5. e-CKHT 502
    This application enables online filling of CKHT 502 for payment under Section 21B of the Real Property Gains Tax Act 1976 (RPGT 1976) in line with the implementation of Bill Number Bill Number as a reference for direct tax payment transactions for disposals until 31 December 2024.

    Exemption
    –

  6. e-CKHT 2A
    Starting from the disposal for the 2025 assessment year, this application allows acquirers to input information on property/share acquisitions subject to the Real Property Gains Tax Act 1976 (RPGTA 1976) and generate a Bill Number as a reference for payment transactions under Section 21B of RPGTA 1976, effective from January 1, 2025.

    Exemption
    –
  1. e-CKHT (RPGT Form 1A, 1B, 2A and 3)
    This application allows taxpayers to complete and submit the Real Property Gains Tax Return Form (RPGTRF) online as follows:
      1. RPK 1A
        Disposal of Real Property
      2. RPK 1B
        Disposal of Shares Subject to the Real Property Gains Tax Act 1976 (RPGTA 1976)
      3. RPK 3
        Application for Exemption / Disposal Not Subject to Tax
      4. CKHT 2A
        • Acquisition of Real Property / Shares Subject to RPGTA 1976; and
        • Generation of Bill Number for remittance payment under Section 21B

    Beginning 1 January 2025, electronic submission of the return form is mandatory for all categories of taxpayers disposing of assets subject to the RPGTA 1976.

    Taxpayers can review, download, and print:

    • A copy of the RPGTRF; and
    • The RPGTRF acknowledgment receipt slip.

    Effective from January 1, 2025.

    Exemption
    –

  1. e-Filing (e-Form & e-Acknowledge Receipt)
    Aplikasi ini membolehkan pembayar cukai membuat pengisian dan penghantaran Borang Nyata Cukai Pendapatan (BNCP) secara dalam talian.Pembayar cukai juga boleh menyemak, memuat turun dan mencetak semakan pengesahan BNCP yang telah dikemukakan secara dalam talian.Pengemukaan borang nyata secara elektronik diwajibkan bagi kategori pembayar cukai seperti di bawah:

    Category | Form Types
    1. Individual | BE, B, BT, M, MT
    2. Partnership | P
    3. Association | TF
    4. Deceased Person's Estate | TP
    5. Co-operative Society | C1
    6. Trust Body | CA
    7. Unit Trust / Property Trust | TC


    The submission of ITRFs through online already mandatory for the following categories of taxpayers:

    Category | Form Types

      1. Employers
        (e-Filing is compulsory for employers of company starting from Year of Assessment 2016) | E
      2. Company
        e-Filing is mandatory starting from Year of Assessment 2014) | C
      3. Limited Liability Partnership
        (e-Filing is mandatory starting from Year of Assessment 2021) | PT

    Exemption
    An exception applies to ITRFs that are not yet or no longer provided via e-Filing.

  1. Pre-filled Data / e-CP8D
    This application allows employers to submit their employees' remuneration information online. Remuneration information submitted from 1st January to 25th February of each year is pre-filled into the employee's electronic form. The pre-filled information may still be ammended by the employees if the changes occur before the e-Form is submitted. Remuneration information submitted after 1st March of each year will not be pre-filled into the employee's e-Form and will be considered a normal submission as part of the filing of Form E.

    Exemption
    –

  2. TAeF
    This application is provided for tax agents to complete and submit the ITRFs and tax estimation form online on behalf of the taxpayers.

    Exemption
    –

  3. MITRS
    Will be updated 

    Exemption
    Will be updated

  4. e-Stamp Duty
    An online stamping system developed for the purpose of online assessment and stamp duty payment. The Certificate / Stamp Receipt printed from this application needs to be attached to the instrument as a proof that stamp duty has been paid/ exempted.

    Exemption
    Stamping application for individuals under the age of 18, the duty payers need to fill in the Over the Counter Personal Document Stamping Application Form through e-Duti Setem and visit the stamp duty counter for assessment and payment of duty.
  1. e-BNT Syarikat
    Application for a company taxpayers to fill and submit the Amended Return Form (ARF) online. Before submission, please refer to the operational guidelines on the Procedure On Submission Of Amended Return Form for the submission procedure.

    Exemption
    ARF submission for taxpayers OTHER THAN COMPANIES can still use the manual ARF.

  2. e-Residence
    This application is provided to allow taxpayers to apply for a Residence Status Certificate (STM) online to confirm that the taxpayer is a resident of Malaysia. The purpose of STM application is to avoid double taxation on the same income and claim other benefits of the Double Taxation Avoidance Agreement (DTA).

    Exemption
    STM applications for partnership category (D), the application must be submitted under the name of the partner

  3. e-SPC (Individual)
    Aplikasi yang disediakan untuk majikan memohon Surat Penyelesaian Cukai (SPC) pekerja secara elektronik mengikut borang di bawah:

    Category | Form Types
    1. Tax Clearance Form for Cessation of Employment of Private Sector Employees | CP22A
    2. Tax Clearance Form for Cessation of Employment of Public Sector Employees | CP22B
    3. Notification by Employer of Departure from the Country of an Employee | CP21

       

    Exemption

    1. From 1 January 2024, The ORIGINAL notification form shall be submitted through the e-SPC application on the MyTax Portal.
    2. From 1 August 2024, notice on AMENDMENT or ADDITION can be submitted through the e-SPC application on the MyTax Portal. This application is mandatory to be submitted through e-SPC from 1 September 2024.
    3. Notice on CANCELLATION can be submitted manually to the HASiL office that handles the employee's file or any nearby HASiL office.

  4. e-SPC (Company and Limited Liability Partnership)
    The application provided for a company and Limited Liability Partnership which is under liquidation process to apply for a Tax Clearance Letter (SPC) online as below:
    No.CategoryForm Types
    1.
    1. Company Winding Up
    2. Cessation of Business (Foreign Company)
    3. Company Restructuring and Mergers (Dissolution Without Winding Up)
    4. Conversion of Company to LLP (Limited Liability Partnership)
    		CP7(C)
    2.Striking Off Company NameCP7
    3.Limited Liability PartnershipCP7(PT)

    Exemption
    Manual submission of SPC applications is ONLY ALLOWED if the application is submitted by a tax agent for the Limited Liability Partnership category only.

  5. e-CP22
    This application allows employer to submit notification form for new employee to HASiL through online.

    Exemption
    From 1 September 2024, notification for new employee is mandatory to be submitted online through MyTax portal using e-CP22 application. However, manual submission of the Form CP22 to the LHNDM office that handles the employer's file or to the nearest LHDNM office is still accepted until 31 August 2024.
e-Services That Are Still Optional (Encouraged)

For tax payment purposes, HASiL strongly encourages taxpayers to use the online payment methods that have been set up to ensure that all transactions performed are secure, orderly and processed quickly.

Taxpayers are ENCOURAGED to make tax payments online using one (1) of the methods below:

  1. the e-Billing application
    This application is used by taxpayers to check or generate Bill Number for all types of tax payments before the payments is made. This application is not applicable for MTD and stamp duty payment.
  2. ByrHASiL
    This application allows taxpayers to make tax payments through banks that are members of FPX online. For payment using the Bill Number, please check the Bill Number by using the e-Billing application.
  3. e-TT
    This application is introduced for tax payments through TT (Telegraphic Transfer), EFT and IBG methods from inside and outside the country for various types of tax payments. This application will generate a Virtual Account (VA) Number as a payment identification.
  4. e-WHT
    his application allows taxpayers to complete the Withholding Tax Payment Form online.

    Withholding Tax Category | Form Types

      • Account Of Deduction From Royalty And Interest To A Non-Resident Person | CP37
      • Account Of Deductions From Contract Payment To Non-Resident Contractors | CP37A
      • Account Of Deductions From Interest (Other Than Interest Exempt Under The Income Tax Act 1967) Paid To Resident Individuals | CP37C
      • Account Of Deductions From Special Classes Of Income In Accordance With Section 4A Income Tax Act 1967 | CP37D
      • Account Of Deductions From Real Estate Investment Trust Income Distributed To A Non-Resident Person | CP37E
      • Deduction Account Of Income Received From Distribution By Retail Money Market Fund Unit Trust (RMMF) To Investor Other Than Individuals (Resident) | CP37E(R)
      • Deduction Account Of Income Received From Distribution By Retail Money Market Fund Unit Trust (RMMF) To Investor Other Than Individual (Non-Resident) | CP37E(NR)
      • Deduction Account Of Income Received From Distribution By Retail Money Market Fund Unit Trust (RMMF) To Investor Other Than Individual (Non-Resident) | CP37E(T)
      • Account Of Deductions From Payment To A Non-Resident Person Chargeable Under Paragraph 4(f) Income Tax Act 1967 | CP37F
      • Account Of Deductions From Withdrawal From A Fund Under A Deferred Annuity Scheme Or A Private Retirement Scheme | CP37G
      • Account Of Deduction From Royalty And Interest To A Non-Resident Person | CP37S
      • Account Of Deductions From Special Classes Of Income In Accordance With Section 4A Income Tax Act 1967 | CP37DS
      • Remittance Slip Of Increase In Tax Pursuant To Subsection 107D(3)/109(2)/109B(2)/109D(3)/109DA(3)/109E(4)/109F(2) Or 109G(2) Income Tax Act 196 | CP147
      • Remittance Slip for Payment of Increase In Tax - Subsection 107A(2) of the Income Tax Act 1967 | CP147(1)
  5. e-107D
    This application allows taxpayers to complete the Section 107D Payment Form and upload the CP107D(2) attachment online.

The following is a list of other e-Services that have been provided by HASiL but have not been compulsory. Taxpayers are encouraged to also use this e-Services in related tax matters.

Other e-Services

Taxpayers are ENCOURAGED to use the e-Services that have been provided even though it is not yet compulsory as below:

  1. e-Permohonan Pindaan BE
    This application allows individual taxpayers to make an amendment application for cases of overstated of income or understated the allowable exemption/ relief amounts during submitting the e-Form within the period under Section 131 of the ITA 1967.