Malaysia has an extensive network of Double Taxation Agreement (DTA) with 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.
Online via e-Residence
Applicant categories are as follows:-
|No||Categories||Supporting Documents Required To Be Uploaded|
|2.||Company and Body of Persons||
|3.||Limited Liability Partnership (LLP)||
|4.||Partnership||Supporting documents are based on the partners category. For example if the partner is an individual, documents for individual applicants are required.|
|5.||Trust||A copy of the trust deed.|
Applicants will receive a confirmation slip upon submission of the application.
The COR will be ready within 10 working days provided that all the necessary documents and information have been completed and uploaded into the system.
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.
No fee is charged for the issuance of COR.