e-Services

HASiL’s Services Digitalization Initiative

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.

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:

Provide easy, secure and fast access to taxpayers in carrying out their tax affairs without having to attend HASiL's office.
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)

NO.

e-SERVICES

DESCRIPTION

EXEMPTION

1.

e-Daftar

Online application for verification and registration TIN for the following category:

No.	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

Manual TIN registration is still applicable for the following category:

No.	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

Application of PIN No.

NO.	e-SERVICES	DESCRIPTION	EXEMPTION
There are two (2) methods to apply PIN No. through online as follows:
2.	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.
3.	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.

Updating Information

NO.	e-SERVICES	DESCRIPTION	EXEMPTION
4.	e-Kemaskini (for Individual Profile)	Request by an individual taxpayer for online updating of his tax personal profile.	Update of name and identification number / registration number must be submitted via Customer Feedback Form > Application > Update Taxpayer Details Profile updates for OTHER THAN Individual (IG) and Company (C) categories are still allowed manually using CP600B Form.
5.	e-Kemaskini (for Company Profile)	Request for a business taxpayer to update their profile and general information online.

Advance Payment

NO.	e-SERVICES	DESCRIPTION	EXEMPTION
6.	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.
7.	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.
8.	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.
9.	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.
10.	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 as a reference for direct tax payment starting from 01 January 2023.

Submission of Return Forms, Taxation Documents & Instruments

BIL.

e-PERKHIDMATAN

PENERANGAN

PENGECUALIAN

11.

e-Filing (e-Form & e-Acknowledge Receipt)

This application allows taxpayers to complete and submit the Income Tax Return Form (ITRF) online.

Taxpayers can check, download, and print the ITRF confirmation that was submitted online.

The submission of tax return forms via online is mandatory for the following categories of taxpayers:

No.	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	TA
7.	Unit Trust / Property Trust	TC

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

No.	Category	Form Types
1.	Employer (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

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

12.

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.

13.

TAeF

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

14.

MITRS

Online application for taxpayers under audit/ investigation to submit Tax Working Sheets, financial statements and other supporting documents required during the audit/ investigation process (base on letter of request issued by HASiL).

No.	Category	Form Types
1.	Individual	B, BT, M, MT
2.	Partnership	P
3.	Association	TF
4.	Co-operative Society	C1
5.	Company	C

Submission of audit/ investigation documents for the following categories must use the HASiL OneDrive.

No.	Category	Form Types
1.	Individual	BE
2.	Employer	E
3.	Limited Liability Partnership	PT
4.	Trust Body	TA
5.	Unit Trust / Property Trust	TC
6.	Business Trust	TN
7.	Real Estate Investment Trust / Property Trust Fund	TR
8.	Labuan Entity	LE
9.	Petroleum	PITA
10.	Deceased Person's Estate	TP
11.	Non-Resident Public Entertainer	CP600FA

15.

STAMPS

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.

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 STAMPS and visit the stamp duty counter for assessment and payment of duty.

Application & Appeal

NO.

e-SERVICES

DESCRIPTION

EXEMPTION

16.

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.

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

17.

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).

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

18.

e-SPC
(Individual)

e-SPC is provided for employers to apply for a Tax Clearance Letter (SPC) online based on the following form:

No.	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

From 1 January 2024, Form CP22B for tax clearance application is mandatory to be submitted online through MyTax portal using e-SPC application.

However, applications for amendments or additions or cancellations must be submitted to the LHDNM office that handles the employee's income tax file or to the nearest LHDNM office.

Applications for amendments or additions or cancellations by email or through online customer feedback form is allowed if the original SPC application has been submitted via e-SPC.

19.

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.	Category	Form Types
1.	Company in liquidation	CP7(C)
2.	Dormant company	CP7
3.	Limited Liability Partnership	CP7(PT)

Manual submission of SPC applications for Companies and Limited Liability Partnerships is permitted if the SPC application is submitted by a tax agent.

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.

Tax Payment

NO.

e-SERVICES

DESCRIPTION

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

1.

e-Billing

This application is used by taxpayers to check or generate Bill Numbers 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

This application allows taxpayers to complete the Withholding Tax Payment Form online.

No.	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.	Account Of Deductions From Family Fund, Family Re-Takaful Fund Or General Fund Under Section 60AA Income Tax Act 1967	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 1967	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.

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

NO.	e-SERVICES	DESCRIPTION
Taxpayers are ENCOURAGED to use the e-Services that have been provided even though it is not yet compulsory as below:
1.	e-CKHT (RPGT Form 1A, 1B, 2A and 3)	This application allows all categories of taxpayers to complete and submit the Real Property Gain Tax Return Form (BNCKHT) online for the Year of Assessment 2021 and above.
2.	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.
3.	e-CP22	This application allows employer to submit notification form for new employee to HASiL through online.