Introduction
Special Voluntary Disclosure Programme (SVDP) 2.0 provides an opportunity for taxpayers to come forward voluntarily to report their income and tax computations that are accurate and orderly in line with the IRBM rulings that are in force as well as encouraging taxpayers to pay taxes within the stipulated period.
The implementation period of SVDP 2.0 is from 06 June 2023 until 31 May 2024.
Taxpayers who are eligible to participate in SVDP 2.0 are as follows:
NO. |
VOLUNTARY DISCLOSURE CATEGORY |
YEAR ASSESSMENT INVOLVED |
IMPLEMENTATION METHODS |
1 |
New taxpayers |
Year of Assessment 2022 and preceeding years of assessment |
Click here: MyTax Portal |
2 |
Existing taxpayers who have previously declared income to IRBM but have not submitted ITRF/ RPGTRF for any other year of assessment. |
ITRF - Year of Assessment 2021 and preceding years of assessment RPGTRF - Year of Assessment 2022 and preceding years of assessment |
Submit the Income Tax Return Form (ITRF) / Real Form of Real Property Gains Tax (RPGTRF) either by e-Filing / e-CKHT or manual ITRF/ RPGTRF. Click here: MyTax Portal |
3 |
Existing taxpayers who have previously declared income to IRBM but still have unreported additional income. |
Year of Assessment 2021 and preceding years of assessment |
|
4 |
Duty payers who failed to stamp documents / agreements within the stipulated stamping period |
Documents / agreements that have been executed (signed) on or before 01 May 2023 for stamping from 06 June 2023 to 31 May 2024 |
|
FLOW CHART SVDP 2.0 APPLICATION
SVDP 2.0 ADDITIONAL INCOME REPORTING FORM
- Download SVDP 2.0 Additional Income Reporting Form
- Click here for Filing Guide for SVDP 2.0 Additional Income Reporting Form
- Click here to Submit SVDP 2.0 Additional Income Reporting Form
VOLUNTARY DISCLOSURE FORM FOR TRANSFER PRICING CASE
- Download Voluntary Disclosure Form for Transfer Pricing Case
- Click here for Filing Guide of Voluntary Disclosure Form for Transfer Pricing Case
- Click here for Transfer Pricing FlowChart and Transfer Pricing Documentation Self-Test
- Click here for Minimum Transfer Pricing Documentation Template and Explanatory Notes for Minimum Transfer Pricing Documentation
- The Voluntary Declaration Form for Transfer Pricing Case that has been filled up and all the attachment must be submitted to the IRB Office that handles the tax file or to the nearest IRB Office.
SVDP 2.0 INSTALLMENT PAYMENT APPLICATION FORM
- Click here for SVDP 2.0 Installment Payment Application Form
- Click here to Submit SVDP 2.0 Installment Payment Application Form
Special Voluntary Disclosure Programme (SVDP) 2.0 Briefing Session
With regards to the latest implementation date of the SVDP 2.0 put off to 6th of June 2023, any invitation for Speakers/Panel Members or request for SVDP 2.0 briefing session can be emailed to taxeducation@hasil.gov.my.
Only briefing or Speakers/Panel members request for seminars from 12th of June 2023 onwards will be considered.