You are advised to inform IRBM when there are changes to any of your personal information. Updating personal information can be done by :

• • Online via e-Kemaskini : https://ez.hasil.gov.my/ci ,
  • Customer Feedback Form : https://maklumbalaspelanggan.hasil.gov.my/, or 
  • Walk in to IRBM office that handles your income tax file.

Among the information that shall be updated are (if any):

• • Correspondence address/residential address
  • Business address (if applicable)
  • Personal email address
  • Contact number
  • Passport number (for non -Malaysian citizens)
  • Bank account name and number (if applicable)
  • Marital status
  • Tax agent information (if applicable)

Kindly fill up CP600B - Change of Address Application Form and a copy of the supporting document to update mailing address, personal email address and telephone number.

However, to update other personal information, kindly submit a notification letter along with relevant supporting documents.

You are responsible to:

• Submit Income Tax Return Form (ITRF) via e-Filing or manually;
• Report income and expenses, including deductions and rebates;
• Calculate/Compute income tax; and
• Keep records and relevant documents for seven (7) years for auditing purposes.

No, but it shall be kept for seven (7) years, starting from the year in which the ITRF has been submitted.

• EA/EC Form
• Dividen vouchers
• Insurance premium receipt
• Book purchase receipt
• Medical receipts
• Donation receipt
• Receipt of payment of zakat
• Child's birth certificate
• Marriage certificate
• Other supporting documents
• Worksheet (if any)

Under section 119A, ITA 1967, he may be prosecuted and if convicted, shall be fined not less than RM300 and not more than RM10,000 or imprisonment for a term not exceeding 1 year or Both.

If you are a :

Individuals with no business income, please complete :

• Form BE : Resident Individual Who Does Not Carry On Business

Individuals with business income, please complete :

• Form B - Resident Individual with Business, Employment and Other Income
• Form M : Non-Resident Individuals With Business, Employment and Other Income
• Form BT - Resident Individual With Business, Employment and Other Income (Knowledge Workers / Expert Workers)
• Form MT - Non-Resident Individuals With Business, Employment and Other Income (Knowledge Workers)

• Individuals with no business: before or on April 30th
• Individuals with business: before or on June 30th

Failure to submit ITRF within the stipulated period is an offense and is subject to a penalty / tax increase under the Income Tax Act 1967.

Employer :

Your employer is responsible to inform IRBM within thirty (30) days before the cessation date by completing and submitting Form CP21 (Notification by the Employer for Employees Who Want to Leave Malaysia) to the LHDNM office that handles your income tax file. The employer has to withhold any payment until tax clearance letter is received.

Employee :

A written letter with relevant supporting documents on income derived in Malaysia will no longer be received due to working abroad must be submitted to the LHDNM office that handles your income tax file.

In general, income from employment should be taxable in the country where the services are performed regardless of the place where the contract is signed or where the remuneration is paid.

However, from the Year of Assessment 2004, income received in Malaysia from outside Malaysia is tax exempt. Therefore, any income received by resident or non-resident taxpayers in Malaysia are taxable (Paragraph 28 (1), Schedule 6 of the Income Tax Act 1967).

If you have worked abroad and the work carried out is related to the employment carried out in Malaysia, thus the employment income received will be taxable in Malaysia. Kindly log on to IRBM Official Portal, https://www.hasil.gov.my >> Legislation >> Public Ruling >> No.1/2011 – Taxation of Malaysian Employees Seconded Overseas for further information.

Pursuant to the provisions of section 77 of the Income Tax Act 1967 each person (other than companies, trust bodies and cooperatives) is required to submit the ITRF to the Director General:-

• Individuals carrying on a Business, Employment and Other Income before or on 30 June
• Individuals with Employment Income and Other Income (not carrying on business) before or on April 30th

in the year following a year of assessment, provided:

• Have taxable income for the year of assessment; or
• Does not have taxable income for the year of assessment but has taxable income or has submitted ITRF or has been required to submit ITRF for the year of assessment prior to the year of assessment.

A confirmation notification will appear once the ITRF is successfully submitted for that particular year of assessment.

ITRF is only to be submitted once. To amend, kindly send an appeal letter (stating the mistakes made), supporting documents and manual re-calculation to IRBM that handles your tax file. However, if the amendment includes under declared of income or over declared of reliefs which may results in additional tax, you need to fill in the BE/B Amended Return Form (ARF). The completed ARF must be submitted to the IRBM office that handles your income tax file.

Yes, you need to submit your annual income via e-Filing or manually if you are not subject to the MTD as the Final Tax.

Kindly refer to the IRBM official portal https://www.hasil.gov.my > Download > Form/Info > Individual > select Year of Assessment> Guide Notes/Explanatory Notes .

Yes, kindly contact IRBM Pahang to transfer the tax file to LHDNM Selangor and notify (latest HASiL office) of any future changes.

You can claim medical expenses for serious illnesses incurred on self, spouse or child up to a maximum of RM6, 000.00 per annum and medical expenses for parents up to RM5, 000.00 per annum. Your claim must be supported with an original receipt issued by a medical practitioner.

There is no limit on the number of children, however relief is only given for unmarried child who is :

• Under the age of 18 years;
• 18 years and above and studying full-time instruction or still under training (articleship) or bond in an enterprise or profession; or
• Physically or mentally disabled and registered with the Social Welfare Department (a maximum relief of RM 6,000.00).

Kindly contact the pejabat HASiL where your income tax file is registered and bring along Form CP22B (Notification of cessation of employment or cessation by reason of death for an employee in public sector) which has been completed by your employer. Please ensure the CP22B is submitted six (6) months before retirement period.

Deductions for donations made to a body or fund approved by the Director General is allowed. The approval (notification through the gazette) is normally stated on the donation receipt.

Log on to IRBM's official portal> Internal Links> List of Institutions or Organizations Approved Under Subsection 44 (6) of the ITA 1967. The donation receipts must display the phrase "This donation is under Subsection 44 (6) of the ITA 1967".

Yes because an individual resident in Malaysia who has taxable income is eligible to claim a tax rebate on the payment of zakat, fitrah or others required by Islam to the religious authority established under any written law. The amount of rebate allowed to an individual is limited to the amount of income tax charged for a year of assessment.

• “Religious authorities established under any written law” include the Zakat Collection Center and the State Islamic Religious Council.
• “Written law” means a legal enactment or legal instrument in force in Malaysia.

Zakat is defined on all types of zakat payments made in a calendar year.

Section 132 - Refers to tax relief in respect of income derived from Malaysia which has been subjected to tax in Malaysia as well as countries outside Malaysia. Refer to the Form BE Guidebook to determine the countries which have Avoidance of Double Taxation Agreement with Malaysia. Calculations can be made in HK-8 of the Form BE Guidebook.

Section 133 - Refers to tax relief in respect of income derived from Malaysia which has been subjected to tax in Malaysia as well as countries outside Malaysia. These countries do not have Avoidance of Double Taxation Agreement with Malaysia and the calculation can be made in HK-9 of the Form BE Guidebook.

Effective from the Year of Assessment 2014, MTD as the Final Tax allows taxpayers with employment income and have MTD the option of not submitting ITRF by e-Filing or manually as per conditions.

• Has only one source of employment income under section 13 of the ITA 1967, including Benefits-In-Kind (BIK ) and Value of Living Accommodation (VOLA);
• MTD is deducted in accordance with the Income Tax (Deduction from Remuneration) Rules 1994 or MTD not applicable as income below the deductible level (MTD ‘0’);
• Serving the same employer;
• Taxes are not borne by the employer; and
• Not opted for joint/combined assessment with the spouse.

Kindly deduct from Gross Income (as per EA Form). The net amount must be filled in the Statutory income from employment column (deduction from professional fees).

You can make the calculation as in HK-4 (Details of Property / Assets and Rent Amount) in the Form BE Guidebook to get the net rent and this amount is transferred to the statutory rental income column. Alternatively, you can deduct those expenses from the gross rental amount. Please ensure that the expense is an allowable expense.

Pension income must be reported if:

• Retirement before the age of 55
Your pension income received until 55 years of age is taxable. Do fill up the pension income at the pension, annuity and other periodic payments field.

• If a person receiving more than one (1) pension incomes, only the highest amount of pension will be tax exempted. Kindly refer to Paragraph 16 of Schedule 6 of the Income Tax Act 1967.
  
  
• Derivative pensions
  Derivative pensions received are not taxable.
  Example: The wife/husband receives a pension (issued) on the death of the spouse. This pension is not taxable.

Kindly fill in and submit B Form for business and employment incomes before or on 30th June.

Yes; the effective period for tax relief on PRS contributions is 10 years commencing from the Year of Assessment 2012 until the Year of Assessment 2021. A maximum of RM3000 can be claimed for every Year of Assessment and the relief can be made in the PRIVATE RETIREMENT SCHEME AND DEFERRED ANNUITY column.

You are eligible to claim RM 450 x 2 months = RM 900 only for the Year of Assessment 2012. However, for the Year of Assessment 2013, the annual contribution amount is RM 5400 (RM 450 x12 months) but the claim is restricted to RM 3000 only. The amount of contribution by the employer is not taken into account in determining the amount of tax relief.

Income received by PRS is tax exempted paragraph 20, Schedule 6 of the ITA 1967.

Effective from 01 January 2013, final tax rate of 8% will be imposed on contributors with early withdrawal (before the age of 55). This provision however, does not apply to withdrawals due to death or the contributor leaving Malaysia permanently.

Contributors will be charged a final tax of RM 2400 (RM 30000 x 8%).

The PRS provider must deduct 8% tax and remit it to the DGIR within 1 month after the payment is made.

If the PRS provider has made payment to the recipient without deducting the final tax of 8% and is willing to pay the final tax to the DGIR himself, then the PRS provider can recover the final tax amount from you.

PRS providers refer to providers approved under section 139Q, Capital Markets and Services Act 2007. Please refer to the Securities Commission Malaysia website for more information.

To find out the actual amount of tax, a comparison must be made between the amount of Monthly Tax Deduction (MTD) that has been deducted and the tax payable. If the MTD paid is insufficient, then the amount of the difference (ie between the amount of MTD and the tax payable) must be paid to the IRBM.

There are three (3) payment methods, namely:-

1. Online through the ByrHasil application : https://byrhasil.hasil.gov.my/
   
   • Payment via internet banking.
     The service uses FPX as a Gateway for users to pay taxes. Users need to have an internet banking account with any bank participating in FPX.
     
     
   • Payment via VISA, Mastercard dan American Express issued in Malaysia.
     
     
2. Though LHDNM collection agents
   
   • Payment at the Agent's Counter
   • Payment Via Internet
   • Payment Via ATM
   • Payment Via Tele-Banking
   • Payment Through Cheque Deposit Machine
   • Payment Through Cash Deposit Machine
     
     
3. Kuala Lumpur, Kuching and Kota Kinabalu Revenue Management Centre
      
   • Direct to LHDNM Payment Counter :

• By post to the LHDNM Revenue Management Centre :

Maklumat bayaran yang diperlukan adalah :

• Income tax number
• Name and identification number
• Year of assessment
• Payment code
• Instalment number
• Total amount

Payment receipts and bank slips should be kept for record and reference.

• EMPLOYMENT INCOME: before or on April 30th
• BUSINESS INCOME: before or on 30 June

The individual tax payment code is 084 or 095.

Payment of income tax through monetary transfer from oversea can be done in two (2) methods, namely :

• Telegraphic Transfer (TT)/ Interbank Giro Transfer (IBG)/ Electronic Fund Transfer (EFT)
• Bank Draft

MTD is a tax deduction based on the MTD Schedular on employees' remuneration and to be remitted to the IRBM monthly, while CP38 deduction can only be done if IRBM has issued specific instructions to employers to make deductions on certain amounts in certain months. The CP38 notification is issued to the employer as supplementary instructions to clear the balance of tax liability of employees over and above the MTD.

The employer is responsible for making the payment of the CP38 Deduction Instruction. A separate payment of MTD and CP38 must be made by employer as provided in Form CP39.

An appeal on amendment of instalment must be made no later than 30th June by submitting Form CP502 along with the CP500 notice to the LHDNM office where your income tax file is handled.

A 10% late payment penalty will be imposed on the amount not paid after April 30th of the following year. An additional of 5% penalty will then be imposed if taxpayer fails to pay the tax and initial penalty (10%) within 60 days from the penalty date imposed.