Taxpayer Responsibilities

Companies, limited liability partnerships, trust bodies and cooperative societies which are dormant and / or have not commenced business are required to furnish the ITRF (including Form E) with effect from Year of Assessment 2014.

For further reference please refer ITRF Filing Programme

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). A company has to send or return the ITRF that has been duly filled, without attached documents, to the address below within 7 months after the close of the accounting period.

    Inland Revenue Board of Malaysia
    Tax Information & Record Management Section
    Tax Operation Department
    Karung Berkunci 00222
    43650 Bandar Baru Bangi
    Selangor Darul Ehsan

  2. Supporting documents need not be enclosed, except that in repayment cases, dividend vouchers need to be enclosed with the ITRF.
  3. Submitting tax estimation and paying instalment within the stipulated period
  4. Computing the company income tax
  5. Declaring income and expenses including deductions and rebates.
  6. Keeping records for audit purposes.