{"id":9171,"date":"2026-05-07T23:16:38","date_gmt":"2026-05-07T15:16:38","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=9171"},"modified":"2026-05-18T16:50:18","modified_gmt":"2026-05-18T08:50:18","slug":"country-by-country-reporting-cbcr","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/","title":{"rendered":"Country-by-Country Reporting (CbCR)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9171\" class=\"elementor elementor-9171\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3775ad0e e-flex e-con-boxed e-con e-parent\" data-id=\"3775ad0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-178295b2 e-con-full e-flex e-con e-child\" data-id=\"178295b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f422d9f elementor-widget elementor-widget-template\" data-id=\"1f422d9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"2910\" class=\"elementor elementor-2910\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-337058b e-flex e-con-boxed e-con e-parent\" data-id=\"337058b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4c65bda e-con-full e-flex e-con e-child\" data-id=\"4c65bda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bef5be3 elementor-widget elementor-widget-heading\" data-id=\"bef5be3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Antarabangsa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c531a0 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"6c531a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-6c531a0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2914\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/\" class=\"elementor-item\">Cukai Minimum Global (GMT)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9074\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-implementation-in-malaysia\/\" class=\"elementor-sub-item\">GMT Implementation in Malaysia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9086\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-guidelines-faq\/\" class=\"elementor-sub-item\">GMT Guidelines &amp; FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9151\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/exchange-of-information\/\" class=\"elementor-item\">Exchange of Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9216\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/\" class=\"elementor-item\">Country-by-Country Reporting (CbCR)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9295\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/\" class=\"elementor-item\">Automatic Exchange of Information (AEOI)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9296\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/\" class=\"elementor-sub-item\">Foreign Account Tax Compliance Act (FATCA)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9630\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/fatca-news\/\" class=\"elementor-sub-item\">FATCA News<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/guidance-notes\/\" class=\"elementor-sub-item\">Guidance Notes<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9674\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/\" class=\"elementor-sub-item\">Common Reporting Standard (CRS)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9971\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" class=\"elementor-sub-item\">CRS XML Schema &amp; User Guide<\/a>\n\t\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/\" class=\"elementor-sub-item\">CRS XML File Sample Version 2<\/a><\/li>\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/\" class=\"elementor-sub-item\">CRS XML File Sample Version 3<\/a><\/li>\n\t\t<\/ul>\n<\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10945\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/\" class=\"elementor-sub-item\">Information on registration of Malaysian Financial Institution (MYFI)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10959\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/\" class=\"elementor-sub-item\">CRS F.A.Q<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10999\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/\" class=\"elementor-sub-item\">CRS Submission<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11020\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hidef\/\" class=\"elementor-item\">HiDEF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11050\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/irbm-public-key\/\" class=\"elementor-item\">IRBM Public Key<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11115\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/\" class=\"elementor-item\">Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11179\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-menyeluruh\/\" class=\"elementor-sub-item\">PPPDK Menyeluruh<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11410\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/taipei-economic-and-cultural-office-teco\/\" class=\"elementor-sub-item\">Taipei Economic and Cultural Office (TECO)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11418\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-terhad\/\" class=\"elementor-sub-item\">PPPDK Terhad<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11439\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/tax-information-exchange-agreement-tiea\/\" class=\"elementor-sub-item\">Tax Information Exchange Agreement (TIEA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11447\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/kadar-cukai-pegangan\/\" class=\"elementor-sub-item\">Kadar Cukai Pegangan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11467\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/soalan-lazim-berkaitan-pppdk\/\" class=\"elementor-sub-item\">Soalan Lazim berkaitan PPPDK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11477\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/hubungi-kami\/\" class=\"elementor-sub-item\">Hubungi Kami<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11495\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/harga-pindahan\/\" class=\"elementor-item\">Harga Pindahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/tatacara-persetujuan-bersama-map\/\" class=\"elementor-item\">Tatacara Persetujuan Bersama (MAP)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11901\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/instrumen-multilateral-mli\/\" class=\"elementor-item\">Instrumen Multilateral (MLI)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11955\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sijil-taraf-mastautin-e-residence\/\" class=\"elementor-item\">Sijil Taraf Mastautin \/ e-Residence<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11982\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perkiraan-harga-awal-apa\/\" class=\"elementor-item\">Perkiraan Harga Awal (APA)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12010\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/kadar-tukaran-wang-asing\/\" class=\"elementor-item\">Kadar Tukaran Wang Asing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12019\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/jadual-average-lending-rate-bank-negara-malaysia-seksyen-140b\/\" class=\"elementor-item\">Jadual Average Lending Rate Bank Negara Malaysia Seksyen 140B<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12030\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sekatan-ke-atas-kebolehpotongan-faedah-seksyen-140c-akta-cukai-pendapatan-1967-edisi-bahasa-inggeris-sahaja\/\" class=\"elementor-item\">Sekatan ke atas Kebolehpotongan Faedah [Seksyen 140C, Akta Cukai Pendapatan 1967] \u2013 Edisi Bahasa Inggeris Sahaja<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12052\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hal-ehwal-antarabangsa\/\" class=\"elementor-item\">Hal Ehwal Antarabangsa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6c531a0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2914\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/\" class=\"elementor-item\" tabindex=\"-1\">Cukai Minimum Global (GMT)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9074\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-implementation-in-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">GMT Implementation in Malaysia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9086\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-guidelines-faq\/\" class=\"elementor-sub-item\" tabindex=\"-1\">GMT Guidelines &amp; FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9151\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/exchange-of-information\/\" class=\"elementor-item\" tabindex=\"-1\">Exchange of Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9216\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/\" class=\"elementor-item\" tabindex=\"-1\">Country-by-Country Reporting (CbCR)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9295\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/\" class=\"elementor-item\" tabindex=\"-1\">Automatic Exchange of Information (AEOI)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9296\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign Account Tax Compliance Act (FATCA)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9630\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/fatca-news\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FATCA News<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/guidance-notes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Guidance Notes<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9674\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Common Reporting Standard (CRS)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9971\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML Schema &amp; User Guide<\/a>\n\t\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML File Sample Version 2<\/a><\/li>\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML File Sample Version 3<\/a><\/li>\n\t\t<\/ul>\n<\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10945\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Information on registration of Malaysian Financial Institution (MYFI)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10959\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS F.A.Q<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10999\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS Submission<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11020\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hidef\/\" class=\"elementor-item\" tabindex=\"-1\">HiDEF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11050\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/irbm-public-key\/\" class=\"elementor-item\" tabindex=\"-1\">IRBM Public Key<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11115\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/\" class=\"elementor-item\" tabindex=\"-1\">Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11179\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-menyeluruh\/\" class=\"elementor-sub-item\" tabindex=\"-1\">PPPDK Menyeluruh<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11410\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/taipei-economic-and-cultural-office-teco\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Taipei Economic and Cultural Office (TECO)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11418\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-terhad\/\" class=\"elementor-sub-item\" tabindex=\"-1\">PPPDK Terhad<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11439\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/tax-information-exchange-agreement-tiea\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Information Exchange Agreement (TIEA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11447\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/kadar-cukai-pegangan\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Kadar Cukai Pegangan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11467\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/soalan-lazim-berkaitan-pppdk\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Soalan Lazim berkaitan PPPDK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11477\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/hubungi-kami\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Hubungi Kami<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11495\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/harga-pindahan\/\" class=\"elementor-item\" tabindex=\"-1\">Harga Pindahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/tatacara-persetujuan-bersama-map\/\" class=\"elementor-item\" tabindex=\"-1\">Tatacara Persetujuan Bersama (MAP)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11901\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/instrumen-multilateral-mli\/\" class=\"elementor-item\" tabindex=\"-1\">Instrumen Multilateral (MLI)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11955\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sijil-taraf-mastautin-e-residence\/\" class=\"elementor-item\" tabindex=\"-1\">Sijil Taraf Mastautin \/ e-Residence<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11982\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perkiraan-harga-awal-apa\/\" class=\"elementor-item\" tabindex=\"-1\">Perkiraan Harga Awal (APA)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12010\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/kadar-tukaran-wang-asing\/\" class=\"elementor-item\" tabindex=\"-1\">Kadar Tukaran Wang Asing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12019\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/jadual-average-lending-rate-bank-negara-malaysia-seksyen-140b\/\" class=\"elementor-item\" tabindex=\"-1\">Jadual Average Lending Rate Bank Negara Malaysia Seksyen 140B<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12030\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sekatan-ke-atas-kebolehpotongan-faedah-seksyen-140c-akta-cukai-pendapatan-1967-edisi-bahasa-inggeris-sahaja\/\" class=\"elementor-item\" tabindex=\"-1\">Sekatan ke atas Kebolehpotongan Faedah [Seksyen 140C, Akta Cukai Pendapatan 1967] \u2013 Edisi Bahasa Inggeris Sahaja<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12052\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hal-ehwal-antarabangsa\/\" class=\"elementor-item\" tabindex=\"-1\">Hal Ehwal Antarabangsa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27331a81 e-con-full e-flex e-con e-child\" data-id=\"27331a81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ca1bd6a elementor-widget elementor-widget-heading\" data-id=\"5ca1bd6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9b9dcd elementor-widget elementor-widget-text-editor\" data-id=\"c9b9dcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The BEPS project commenced in 2013 to tackle the issues surrounding Base Erosion and Profit Shifting (BEPS), which refer to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax rules worldwide. This practice results in reduced tax liabilities as profits are shifted to jurisdictions with lower tax rates. Consequently, in October 2015, 15 action plans were identified in response to growing concerns about the international tax system&#8217;s inability to keep pace with globalisation. The 15 action plans aim to introduce coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards and improving transparency as well as certainty.<\/p><p>One of the BEPS-15 action plans is Action Plan 13, which includes the objective to improve tax transparency for tax administration through country-by- country reporting (CbCR). Action 13 of the 2015 Final Report requires Multinational Enterprises (MNEs) to provide relevant tax jurisdictions with information on their global income, economic activity, and taxes paid, using a common template.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3230ee96 e-con-full responsive-table e-flex e-con e-child\" data-id=\"3230ee96\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ee6c52 elementor-widget elementor-widget-html\" data-id=\"7ee6c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"table-wrapper\">\r\n  <table class=\"custom-table no-zebra\">\r\n    <thead>\r\n      <tr>\r\n        <th colspan=\"3\">Details on the Country-by-Country Reporting (CbCR) are as follows:<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n    <tbody>\r\n      <tr>\r\n        <td><strong>What is CbCR?<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>The aggregate tax jurisdictional information relates to the global distribution of income, taxes paid, and other pertinent indicators regarding the location of economic activity across the various tax jurisdictions in which the multinational enterprise (MNE) group operates. The report also encompasses a comprehensive list of all constituent entities (CEs) for which financial information is reported, including details on the tax jurisdictions of incorporation for these entities, particularly if they differ from their tax jurisdictions of residence. Additionally, it provides information on the principal business activities conducted by each entity, organised into 13 distinct business categories.<\/p>\r\n          <p>CbCR comprises three (3) tables:<\/p>\r\n          <ol style=\"list-style-type: lower-alpha;\">\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/table-1.pdf\" target=\"_blank\" title=\"TABLE 1\">Table 1 <span>(218.60 KB)<span><\/a> \u2013 Overview of allocation of income, taxes and business activities by tax jurisdiction;<\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/table-2.pdf\" target=\"_blank\" title=\"TABLE 2\">Table 2 <span>(207.68 KB)<span><\/a> \u2013 List of all CEs of the MNE group included in each aggregation per tax jurisdiction; and<\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/table-3.pdf\" target=\"_blank\" title=\"TABLE 3\">Table 3 <span>(117.95 KB)<span><\/a> \u2013 Additional information or explanation that is considered necessary or that would facilitate the understanding of the compulsory information provided in the CbCR.<\/li>\r\n          <\/ol>\r\n          <p>To complete the CbCR tables, please refer to the following instructions:<\/p>\r\n          <ol style=\"list-style-type: lower-alpha;\">\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/CbCR_General_Instruction.pdf\" target=\"_blank\">General Instruction <span>(134.00 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/CbCR_Specific_Instruction.pdf\" target=\"_blank\">Specific Instruction <span>(174.16 KB)<span><\/a><\/li>\r\n          <\/ol>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Domestic Legislation that regulates CbCR obligations<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <ol>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/PU_A_358_23122016.pdf\" target=\"_blank\">Income Tax (Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports) Order 2016 [P.U.(A) 358\/2016] <span>(633.42 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/PU_A_357.pdf\" target=\"_blank\">Income Tax (Country-by-Country Reporting) Rules 2016 [P.U.(A) 357\/2016] <span>(484.66 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/PU_A_416.pdf\" target=\"_blank\">Income Tax (Country-by-Country Reporting) (Amendment) Rules 2017 [P.U.(A) 416\/2017] <span>(353.75 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/PU_A_409_Labuan.pdf\" target=\"_blank\">Labuan Business Activity Tax (Country-by-Country Reporting) Regulations 2017 [P.U.(A) 409\/2017] <span>(437.93 KB)<span><\/a><\/li>\r\n          <\/ol>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Implementation of CbCR<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>For Financial Year (FY) begins on and after 1 January 2017<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td rowspan=\"7\"><strong>Definition<\/strong><\/td>\r\n        <td>Multinational Enterprise <strong>(MNE)<\/strong><\/td>\r\n        <td>\r\n          <p>A collection of enterprises related through ownership or control which includes:<\/p>\r\n          <ul>\r\n            <li>Two or more enterprises residence in different tax jurisdictions;<\/li>\r\n            <li>An enterprise that is resident in Malaysia or is Labuan entity carrying on a Labuan business activity and subject to tax with respect to the business carried out through a permanent establishment (PE) in another jurisdiction; or<\/li>\r\n            <li>An enterprise is resident in another jurisdiction and is subject to tax with respect to the business carried out through a PE in Malaysia or Labuan.<\/li>\r\n          <\/ul>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Constituent Entities <strong>(CEs)<\/strong><\/td>\r\n        <td>\r\n          <p>Any separate business unit of an MNE group that is included in the group\u2019s consolidated financial statements or would be included if the equity interests of that business unit were traded on a public securities exchange.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Reporting Entity <strong>(RE)<\/strong><\/td>\r\n        <td>\r\n          <p>The ultimate holding entity (UHE) or in certain conditions, the surrogate holding entity (SHE).<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Ultimate Holding Entity <strong>(UHE)<\/strong><\/td>\r\n        <td>\r\n          <p>A CE of the MNE group that owns directly or indirectly sufficient interest in one or more other CEs in the group.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Surrogate Holding Entity <strong>(SHE)<\/strong><\/td>\r\n        <td>\r\n          <p>A CE that is resident in Malaysia and been appointed by the MNE group as a sole substitute for the UHE to file CbCR.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Financial Year <strong>(FY)<\/strong><\/td>\r\n        <td>\r\n          <p>Annual accounting period of the UHE.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Reporting FY<\/td>\r\n        <td>\r\n          <p>The FY the financial and operational results reflected in the CbCR.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Who is subject to CbCR in Malaysia?<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>MNEs that meet the following criteria:<\/p>\r\n          <ol style=\"list-style-type: lower-alpha;\">\r\n            <li>Having total <strong>consolidated group revenue<\/strong> in the FY preceding the reporting FY of <strong>at least RM3 billion<\/strong>; and<\/li>\r\n            <li>Any of its CEs is:\r\n              <ol style=\"list-style-type: lower-roman;\">\r\n                <li>A UHE incorporated\/ registered\/ established or deemed to incorporated\/ registered\/ established, under the Companies Act (CA) 2016, or under any written law, and resident in Malaysia;<\/li>\r\n                <li>Incorporated\/ registered\/ established or deemed to incorporated\/ registered\/ established, under the Companies Act (CA) 2016, or under any written law, and resident in Malaysia;<\/li>\r\n                <li>A surrogate entity incorporated\/ registered\/ established or deemed to incorporated\/ registered\/ established, under the Companies Act (CA) 2016, or under any written law, and resident in Malaysia; or<\/li>\r\n                <li>A PE in Malaysia.<\/li>\r\n              <\/ol>\r\n            <\/li>\r\n            <li>The UHE or CEs is a Labuan entity carrying on a Labuan business activity under the Labuan Regime.<\/li>\r\n          <\/ol>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Who is required to prepare and file the CbCR in Malaysia?<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>The Reporting entity i.e. the UHE or in certain conditions, the SHE.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>CbCR format<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>The CbCR information should be prepared in accordance with the OECD\u2019s CbCR Extensible Markup Language (XML) Schema which as follows:<\/p>\r\n          <ul>\r\n            <li>Country-by-Country Reporting <a rel=\"noopener\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/tax-transparency-and-international-co-operation\/cbc-schema-v2.0.zip\" target=\"_blank\">XML Schema<\/a> and <a rel=\"noopener\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/cbcr\/country-by-country-reporting-xml-schema-user-guide-for-tax-administrations-june-2019.pdf\" target=\"_blank\">User Guide<\/a> [published June 2019]<\/li>\r\n            <li>Country-by-Country Reporting <strong>Status Message<\/strong> <a rel=\"noopener\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/tax-transparency-and-international-co-operation\/cbc-schema-v2.0.zip\" target=\"_blank\">XML Schema<\/a> and <a rel=\"noopener\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/cbcr\/country-by-country-reporting-xml-schema-user-guide-for-tax-administrations-june-2019.pdf\" target=\"_blank\">User Guide<\/a> [published June 2019]<\/li>\r\n          <\/ul>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>CbCR submission<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>Through the <strong>HiDEF platform<\/strong> with <strong>IRBM public key<\/strong>.<\/p>\r\n          <p>Please check the following link for further details:<\/p>\r\n          <ul>\r\n            <li><a rel=\"noopener\" href=\"https:\/\/hidef-dataexchangetest.hasil.gov.my\/\" target=\"_blank\">HiDEF Test Portal<\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"https:\/\/hidef-support.hasil.gov.my\/\" target=\"_blank\">HiDEF Prod Portal<\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"https:\/\/hidef-support.hasil.gov.my\/\" target=\"_blank\">IRBM Public Key<\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/User_Manual_CbCR.pdf\" target=\"_blank\">User manual for registration and submission <span>(466.99 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/cbc_data_preparation_ver13.pdf\" target=\"_blank\" title=\"CBC Data Preparation Ver1.3\">Data preparation guide <span>(666.67 KB)<span><\/a> [updated July 2019]<\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/hidef_encryptcbc_v3-2.zip\" target=\"_blank\">Sample data encryption tool<\/a> [version 3.2]<\/li>\r\n          <\/ul>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>CbCR filing deadline<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>Not later than 12 months after the last day of the Reporting FY.<\/p>\r\n          <p>Please refer to Rule 7 of the P.U.(A) 357\/2016 or Regulation 7 of the P.U.(A) 409\/2017.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Who is required to give notification of RE or Non-RE to the DGIR?<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>Any CEs of an MNE group resident in Malaysia who:<\/p>\r\n          <ol style=\"list-style-type: lower-alpha;\">\r\n            <li>is the RE \u2013 need to identify whether it is UHE or SHE.<\/li>\r\n            <li>is the non-RE \u2013 need to provide the information of the RE including the FY and tax residence.<\/li>\r\n          <\/ol>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>CbCR notification deadline<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>On or before the last day of the reporting FY<\/p>\r\n          <p>Please refer to Rule 6 of the P.U.(A) 357\/2016 or Regulation 6 of the P.U.(A) 409\/2017.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Notification medium<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <ol style=\"list-style-type: lower-alpha;\">\r\n            <li>Commencing from YA 2021, the notification can be made through the form e-C and LE1 for Labuan entity; or<\/li>\r\n            <li>An official letter using the company\u2019s official letterhead and signatories of the letter should be in accordance with Section 75 of the Income Tax Act 1967 (ITA) or Section 16 of Labuan Business Activity Tax Act 1990 (LBATA).<\/li>\r\n          <\/ol>\r\n          <p>Note:<\/p>\r\n          <p>The notification letter must strictly follow the template provided on the Inland Revenue Board of Malaysia (IRBM) official website and must be delivered either by hand or by courier to the IRBM on or before the last day of the reporting FY.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Template of Notification Letter<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <ul>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/ANNEX_B_07122018.pdf\" target=\"_blank\">Notification as Reporting Entity <span>(233.81 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/ANNEX_C2_13122018.pdf\" target=\"_blank\">Notification as Non-Reporting Entity <span>(200.02 KB)<span><\/a><\/li>\r\n          <\/ul>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Other relevant references<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <ul>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/IRBM_CbCR_Guideline.pdf\" target=\"_blank\">Malaysia CbCR Guidelines 2019 <span>(427.82 KB)<span><\/a><\/li>\r\n            <li><a rel=\"noopener\" href=\"\/wp-content\/uploads\/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf\" target=\"_blank\">OECD Guidance on the Implementation of CbCR <span>(611.32 KB)<span><\/a> - updated May 2024<\/li>\r\n          <\/ul>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>Frequently Asked Questions (FAQ)<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <ul>\r\n            <li>FAQ as of <a rel=\"noopener\" href=\"\/wp-content\/uploads\/FAQ_CBCR_JAN_2019.pdf\" target=\"_blank\">January 2019 <span>(322.18 KB)<span><\/a><\/li>\r\n          <\/ul>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td rowspan=\"5\"><strong>Failure to comply with CbCR requirements stipulated in the ITA\/ LBATA<\/strong><\/td>\r\n        <td colspan=\"2\">\r\n          <p>The taxpayer has committed an offence under:<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Section 112A (ITA)<\/td>\r\n        <td>\r\n          <p>Upon conviction, be liable to a fine of not less than RM20,000 and not more than RM100,000, to imprisonment for a term not exceeding 6 months or to both, for each reporting FY.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Section 113A (ITA)<\/td>\r\n        <td>\r\n          <p>If prosecution is instituted, upon conviction, be liable to a fine of not less than RM20,000 and not more than RM100,000, to imprisonment for a term not exceeding 6 months or to both, for each reporting FY.<\/p>\r\n          <p>If no prosecution is instituted, DGIR may impose a penalty of not less than RM20,000.00 and not more than RM100,000.00 for each reporting FY.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Subregulation 6(3) of the P.U.(A) 409\/2017 [only applies to Labuan entity]<\/td>\r\n        <td>\r\n          <p>Upon conviction, be liable to a fine not exceeding RM1,000,000, to imprisonment for a term not exceeding 2 years or to both, for each reporting FY.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Subregulation 9(1) of the P.U.(A) 409\/2017 [only applies to Labuan entity]<\/td>\r\n        <td>\r\n          <p>Upon conviction, be liable to a fine not exceeding RM1,000,000, to imprisonment for a term not exceeding 2 years or to both, for each reporting FY.<\/p>\r\n        <\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792eb7b elementor-widget elementor-widget-html\" data-id=\"792eb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n    .responsive-table {\n  width: 100%;\n  overflow-x: auto; \/* Adds a horizontal scrollbar on mobile *\/\n  -webkit-overflow-scrolling: touch;\n}\n\ntable {\n  width: 100%;\n  border-collapse: collapse;\n}\n<\/style>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bec82fb elementor-widget elementor-widget-text-editor\" data-id=\"bec82fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Contact Us<\/strong><\/p><p>For submission of the original Notification Letter, please send to:<\/p><p>Department of International Taxation<br \/>Inland Revenue Board of Malaysia<br \/>Level 12, Menara Hasil<br \/>Persiaran Rimba Permai Cyber 8<br \/>63000 Cyberjaya<br \/>Selangor MALAYSIA<\/p><p>Any enquiries pertaining to CbCR should be directed to <a href=\"mailto:cbcr@hasil.gov.my\">cbcr@hasil.gov.my<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Introduction The BEPS project commenced in 2013 to tackle the issues surrounding Base Erosion and Profit Shifting (BEPS), which refer to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax rules worldwide. This practice results in reduced tax liabilities as profits are shifted to jurisdictions with lower tax rates. Consequently, [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":2838,"menu_order":12,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-9171","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Introduction The BEPS project commenced in 2013 to tackle the issues surrounding Base Erosion and Profit Shifting (BEPS), which refer to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax rules worldwide. This practice results in reduced tax liabilities as profits are shifted to jurisdictions with lower tax rates. Consequently, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-18T08:50:18+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/antarabangsa\\\/country-by-country-reporting-cbcr\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/antarabangsa\\\/country-by-country-reporting-cbcr\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-05-07T15:16:38+00:00\",\"dateModified\":\"2026-05-18T08:50:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/antarabangsa\\\/country-by-country-reporting-cbcr\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/antarabangsa\\\/country-by-country-reporting-cbcr\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/antarabangsa\\\/country-by-country-reporting-cbcr\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Antarabangsa\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/antarabangsa\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Country-by-Country Reporting (CbCR)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"contentUrl\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"width\":250,\"height\":177,\"caption\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\"},\"image\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HASiLMalaysia\",\"https:\\\/\\\/x.com\\\/HASiLMalaysia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inland Revenue Board of Malaysia","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Lembaga Hasil Dalam Negeri Malaysia","og_description":"Introduction The BEPS project commenced in 2013 to tackle the issues surrounding Base Erosion and Profit Shifting (BEPS), which refer to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax rules worldwide. This practice results in reduced tax liabilities as profits are shifted to jurisdictions with lower tax rates. Consequently, [&hellip;]","og_url":"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/","og_site_name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","article_publisher":"https:\/\/www.facebook.com\/HASiLMalaysia","article_modified_time":"2026-05-18T08:50:18+00:00","twitter_card":"summary_large_image","twitter_site":"@HASiLMalaysia","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/","url":"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/","name":"Inland Revenue Board of Malaysia","isPartOf":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#website"},"datePublished":"2026-05-07T15:16:38+00:00","dateModified":"2026-05-18T08:50:18+00:00","breadcrumb":{"@id":"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/country-by-country-reporting-cbcr\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/portal-editor.hasil.gov.my\/"},{"@type":"ListItem","position":2,"name":"Antarabangsa","item":"https:\/\/portal-editor.hasil.gov.my\/antarabangsa\/"},{"@type":"ListItem","position":3,"name":"Country-by-Country Reporting (CbCR)"}]},{"@type":"WebSite","@id":"https:\/\/portal-editor.hasil.gov.my\/#website","url":"https:\/\/portal-editor.hasil.gov.my\/","name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","description":"","publisher":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/portal-editor.hasil.gov.my\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/portal-editor.hasil.gov.my\/#organization","name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","url":"https:\/\/portal-editor.hasil.gov.my\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/portal-editor.hasil.gov.my\/#\/schema\/logo\/image\/","url":"https:\/\/www.hasil.gov.my\/wp-content\/uploads\/2026\/04\/logo-baru-250.png","contentUrl":"https:\/\/www.hasil.gov.my\/wp-content\/uploads\/2026\/04\/logo-baru-250.png","width":250,"height":177,"caption":"LEMBAGA HASiL DALAM NEGERI MALAYSIA"},"image":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/HASiLMalaysia","https:\/\/x.com\/HASiLMalaysia"]}]}},"_links":{"self":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/9171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/comments?post=9171"}],"version-history":[{"count":37,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/9171\/revisions"}],"predecessor-version":[{"id":20368,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/9171\/revisions\/20368"}],"up":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/2838"}],"wp:attachment":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/media?parent=9171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}