CERTIFICATE OF RESIDENCE (e-Residence)
Malaysia has an extensive network of Double Taxation Avoidance Agreement (DTA) with her 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.
Determination of the Residence Status
Determination of residence status is provided under the Income Tax Act 1967 (ITA) and Labuan Business Activity Tax Act 1990 (LBATA) as follows:
- Individual - Section 7 ITA
- Companies - Section 8 ITA
- Trust - Section 61(3) ITA
- Labuan Entity - Seksyen 3B LBATA
Application for COR
Application for COR must be made through e-Residence from 1st February 2023. For further inquiries regarding the COR application, kindly direct them via email to: firstname.lastname@example.org
Confirmation of Tax Residence in Forms Issued by Foreign Tax Authorities
Confirmation of tax residence in forms issued by foreign tax authorities is discontinued. The COR issued through e-Residence is sufficient as confirmation.
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.|
Processing and Duration for the Issuance of COR
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.