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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. Company | C
      3. Employer | E
      4. Partnership | D
      5. Limited Liability Partneship | PT
      6. Co-operative Society | CS
      7. Association | F
      8. Trust Body | TA
      9. Unit Trust / Property Trust | TC
      10. Business Trust | TN
      11. Real Estate Investment Trust / Property Trust Fund | TR

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

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

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

  1. e-KYC
    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
    e-CP55D allows taxpayers to register a digital certificate via a desktop computer or laptop through the MyTax Portal.

    Exemption
    –
  1. e-Kemaskini (for Individual Profile)
    This application allows individual taxpayers to update their personal profile information online.

    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)
    This application allows taxpayers to fill out and submit the Income Tax Return Form (BNCP) online.

    Taxpayers can also view, download, and print the BNCP acknowledge receipt that has been submitted online.

    Electronic submission of tax returns is mandatory for the following categories of taxpayers:


    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. Unit Trust | TA
    7. Unit Trust / Property Trust | TC
    8. Real Estate Investment Trust / Property Trust Fund | TR
    9. Employers | E
    10. Company | C
    11. Limited Liability Partnership | PT
    1.  

    Exemption
    An exemption given for Income Tax Return Forms (BNCP) that have not available for submission through e-Filing.

  1. e-CKM
    This application allows taxpayers to complete and submit the Capital Gains Tax Return Form (CGTRF) online.


    Exemption
    –

  2. e-Data Praisi / e-CP8D
    This application allows employers to submit their employees' remuneration information online.

    Remuneration information submitted from 1st January to 25 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
    –

  3. 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
    –

  4. MITRS
    Will be updated

    Exemption
    Will be updated

  5. 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
    This application is provided to allow taxpayers to submit Amended Return Form (ARF) online for the following categories:

    Category | Form Types

    1. Individual (Who Does Not Carry on Busines) | BE
    2. Individual (Who Carries on Business) | B
    3. Company | C
    4. Capital Gains Tax | CKM

    Please refer to the relevant operational guidelines before submitting your application.

    Exemption
    The submission of BNT for taxpayers OTHER than companies and individuals who do not carry on a business is still done manually using the BNT manual form.

  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)
    This application allows employers to submit employees' Tax Clearance Letter (SPC) applications electronically using the forms listed below:

    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
    Notice on CANCELLATION can be submitted manually to the HASiL office / branch that handles the employee's file or any nearby HASiL office.

  4. e-SPC (Company and Limited Liability Partnership)
    This application is provided to allow company (including Companies Limited by Guarantee) and limited liability partnerships which is under liquidation process to apply for a Tax Clearance Letter (SPC) online as below:

    No. Category Form 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 limited liability partnership
    		 CP7(C)
    2. Striking Off Company Name CP7
    3.

    Limited Liability Partnership

    1. Limited liability partnership Winding Up
    2. Cessation / winding up / dissolution of a business (foreign limited liability partnership)
    		 CP7(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
    –
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

      1. Account Of Deduction From Royalty And Interest To A Non-Resident Person | CP37
      2. Account Of Deductions From Contract Payment To Non-Resident Contractors | CP37A
      3. Account Of Deductions From Interest (Other Than Interest Exempt Under The Income Tax Act 1967) Paid To Resident Individuals | CP37C
      4. Account Of Deductions From Special Classes Of Income In Accordance With Section 4A Income Tax Act 1967 | CP37D
      5. Account Of Deductions From Real Estate Investment Trust Income Distributed To A Non-Resident Person | CP37E
      6. Deduction Account Of Income Received From Distribution By Retail Money Market Fund Unit Trust (RMMF) To Investor Other Than Individuals (Resident) | CP37E(R)
      7. Deduction Account Of Income Received From Distribution By Retail Money Market Fund Unit Trust (RMMF) To Investor Other Than Individual (Non-Resident) | CP37E(NR)
      8. Deduction Account Of Income Received From Distribution By Retail Money Market Fund Unit Trust (RMMF) To Investor Other Than Individual (Non-Resident) | CP37E(T)
      9. Account Of Deductions From Payment To A Non-Resident Person Chargeable Under Paragraph 4(f) Income Tax Act 1967 | CP37F
      10. Account Of Deductions From Withdrawal From A Fund Under A Deferred Annuity Scheme Or A Private Retirement Scheme | CP37G
      11. Account Of Deduction From Royalty And Interest To A Non-Resident Person | CP37S
      12. Account Of Deductions From Special Classes Of Income In Accordance With Section 4A Income Tax Act 1967 | CP37DS
      13. 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
      14. 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.
  6. e-CP204B
    This application allows taxpayers in the categories of companies, trust bodies, cooperatives, and limited liability partnerships to notify changes to their accounting period online.
Other e-Services
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.

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

  1. e-Application for Amended 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.
  2. e-Lanjutan Masa
    This application allows taxpayers to manage all applications for extension of time for BN submission for the Assessment Year 2025 and beyond. Applications for the extension of BN submission time thru e-Lanjutan Masa are allowed for BN companies (C), cooperatives (C1), limited liability partnerships (PT), trust bodies (TA / TC / TR / TN), and petroleum BN (CPP / CPE) for the assessment year (TT) 2025 and beyond.
  3. e-Daftar e-KYC
    e-Daftar e-KYC enables foreign taxpayers to register for a Tax Identification Number (TIN) through the MyTax mobile application. Taxpayers are required to verify their identity online by matching the photograph stored in an NFC-enabled passport with a live facial selfie.
  4. e-Rayuan Taksiran
    This application allows taxpayers to submit an appeal against the assessment (Form Q) or an application for an extension of time to make an appeal (Form N) online for tax assessments raised under the Income Tax Act 1967 (ITA 1967), but does not cover cases involving Capital Gains Tax, Withholding Tax, and assessments raised as a result of investigation activities.
  5. e-Kompaun
    A platform that allows taxpayers to check, apply for, and make online payments for compounds related to late payment of PCB/CP38 and late submission of CP204 tax estimates.