Certificate Of Residence

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:

  1. Individual - Section 7 ITA
  2. Companies - Section 8 ITA
  3. Trust - Section 61(3) ITA
  4. 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: cor@hasil.gov.my

The applicant needs to ensure that the Income Tax Return Form has been submitted.

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
Applicant categories are as follows:-

No Categories Supporting Documents Required To Be Uploaded
1. Individual
  1. Photocopy of passport
2. Company and Body of Persons
  1. A copy of the Minutes of Board of Directors' Meeting, or a letter signed by a director confirming the management and control of the company are exercised in Malaysia

  2. Particulars of company Director / Officer issued by Companies Commission of Malaysia (CCM)
3. Limited Liability Partnership (LLP)
  1. Limited Liability Partnership Agreement

  2. A copy of the Minutes of LLP Meeting held in the required year of assessment
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.
6. Labuan Entity
  1. Return on particulars and changes of directors and secretaries. (Form 25)

  2. Annual Return. (Form 27)

  3. A copy of the Minutes of Board Director's Meeting and a letter signed by director confirming the management and control of the company are exercised in Malaysia.

  4. Photocopy of passport (for non-resident directors)

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.

Fee
No fee is charged for the issuance of COR.