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International

Certificate of Residence

Malaysia has an extensive network of Double Taxation Avoidance Agreement (DTA) with her treaty partners. The Certificate of Residence (COR) is issued to confirm the residence status of the taxpayer, enabling them to claim tax benefit under the DTA and to avoid double taxation on the same income. Hence, a COR is issued for these purposes and with Malaysia's treaty partners only.

Determination of the Residence Status

Determination of residence status is provided under the Income Tax Act 1967 (ITA) and Labuan Business Activity Tax Act 1990 (LBATA) as follows:

  1. Individual - Section 7 (12.36 KB) ITA
  2. Companies, Body of Persons, Limited Liability Partnership, Business Trust - Section 8 (9.38 KB) ITA
  3. Trust - Section 61(3) (7.11 KB) ITA
  4. Labuan Entity - Section 3B (743.95 KB) ACAPL

Application for COR

Application for COR for the purposes of the DTA should be made through e-Residence from 1st February 2023. e-Residence allows taxpayers to apply for a COR online and to facilitate respective foreign tax authorities to conduct verification on that COR.
Taxpayer that wish to apply for COR involving countries without a DTA with Malaysia need to submit through email Form STM1 and all relevant documents to cor@hasil.gov.my.

Please click e-Residence or scan the QR code below:

If you have any further questions regarding COR, please send your questions via email to cor@hasil.gov.my or refer:

The COR application will only be processed once all required documents have been fully completed and properly submitted, including submission of complete and the most recent Income Tax Return Form (ITRF).

 

Documents Required for the Determination of Residence Status and COR Application
Applicant categories are as follows:-

No.ApplicantSupporting Documents Required To Be Uploaded
1.Individual
  1. Full copy of passport (all pages)

Travel Movement Record in/out of Malaysia from the Immigration Department of Malaysia is required for the following cases:

  1. Incomplete information (stamps) in the passport; or
  2. Individuals holding passports that qualify for auto-gate access at Malaysian immigration checkpoints.
2.Company and Body of Persons

Company

  1. A copy of the Board of Directors’ Meeting Minutes, or a letter signed by a director confirming the management and control of the company are exercised in Malaysia
  2. Particulars of the company Director/Officer issued by Companies Commission of Malaysia (CCM).

Club, Association or Similar Institution

  1. A copy of the Board of Directors’ Meeting Minutes/ the Annual General Meeting (AGM) Minutes, or a letter confirming the management and control of the Club, Association or Similar Institution are exercised in Malaysia; and
  2. Latest particulars of the Board of Directors/Management Board of a Club, Association or Similar Institution issued by the relevant authority
3.Limited Liability Partnership (LLP)
  1. Limited Liability Partnership Agreement
  2. A copy of the LLP Meeting Minutes, or a letter confirming the management and control of the LLP are exercised in Malaysia
4.Partnership
  1. Supporting documents are based on the partner category. Example: if the partner is an individual, documents for individual applicants are required)
  2. Latest particulars of the partners issued by the relevant authority
5.Unit Trust
  1. A copy of the trust deed.
  2. Supporting documents are based on the trustee category (Example: if the trustee is an individual, documents for individual applicants are required).
6.Business Trust (BT)
  1. A copy of business trust deed
  2. Confirmation letter signed by Trustee Manager (TM):
    (i) the TM in his capacity as such carries on the business of such business trust in Malaysia; and
    (ii) the management and control of the business of such business trust are exercised in Malaysia.
7.Labuan Entity
  1. A copy of passport if director is not Malaysian citizen and List of movement in/out Malaysia
  2. A copy of the Board of Directors’ Meeting Minutes
  3. A letter signed by the director confirming the control and management of the company are exercised in Malaysia
  4. Return on particulars and changes of directors and secretaries (Form 25)
  5. Annual return (Form 27)
 

Processing and Duration for the Issuance of COR

Applicants will receive a confirmation slip upon submission of the application.

The COR will be processed within 10 working days from the date of application submission, provided that all required information and uploaded documents are complete and in order.

Applicants will then receive a notification via email once the COR has been approved and will be provided with a PIN number. The PIN number can be used to print out the COR from the e-Residence system.

This COR is issued through e-Residence Portal and does not require a signature.

Confirmation of Tax Residence in Forms Issued by Foreign Tax Authorities
Confirmation of tax residence in forms issued by foreign tax authorities is discontinued. The COR issued through e-Residence is sufficient as confirmation.

Fee
No fee is charged for the issuance of COR.