{"id":9272,"date":"2026-05-08T00:13:35","date_gmt":"2026-05-07T16:13:35","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=9272"},"modified":"2026-05-13T10:31:10","modified_gmt":"2026-05-13T02:31:10","slug":"foreign-account-tax-compliance-act-fatca","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/","title":{"rendered":"Foreign Account Tax Compliance Act (FATCA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9272\" class=\"elementor elementor-9272\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2b130 e-flex e-con-boxed e-con e-parent\" data-id=\"ee2b130\" 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-397b6e21 e-con-full e-flex e-con e-child\" data-id=\"397b6e21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6704330b elementor-widget elementor-widget-template\" data-id=\"6704330b\" 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-fd2216d e-con-full e-flex e-con e-child\" data-id=\"fd2216d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fe089bf elementor-widget elementor-widget-heading\" data-id=\"6fe089bf\" 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\">Foreign Account Tax Compliance Act (FATCA)<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74505103 e-con-full e-flex e-con e-child\" data-id=\"74505103\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3673a53e elementor-widget elementor-widget-text-editor\" data-id=\"3673a53e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Background<\/strong><\/h5><p>FATCA, which affects Financial Institutions (&#8220;FIs&#8221;) worldwide, aims at reducing tax evasion by US persons. It requires Financial Institutions outside the US to provide information regarding their customers who are US persons to the US Internal Revenue Service (&#8220;US IRS&#8221;). A 30% withholding tax is imposed on the US source income of any FI that fails to comply with this requirement.<\/p><p>The US has developed Intergovernmental Agreement (IGA) models as tools to facilitate FIs` compliance with FATCA:<\/p><ul><li>Model 1 establishes a framework for FIs outside the US to report account information of US persons to their relevant domestic authority, which will in turn provide the information to the US IRS;<\/li><li>Model 2 establishes a framework for FIs outside the US to directly report account information of US persons to the US IRS, which is supplemented by information exchange upon request between the US IRS and its relevant government counterpart.<\/li><\/ul><p>More information on FATCA can be found on\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/corporations\/foreign-account-tax-compliance-act-fatca\" target=\"_blank\" rel=\"noopener\"><strong>IRS FATCA<\/strong><\/a>\u00a0web page.<\/p><ul><li><a href=\"\/wp-content\/uploads\/MY_US_IGA_Revised_Guidance_Notes_11_09_2015.pdf\" target=\"_blank\" rel=\"noopener\">Draft Guidance Notes <span>(1.08 MB)<span><\/a><\/li><li><a title=\"IRBM Public Key\" href=\"\/antarabangsa\/irbm-public-key\/\">IRBM Public Key<\/a><\/li><li><a href=\"https:\/\/www.irs.gov\/Businesses\/Corporations\/Digital-certificates\" target=\"_blank\" rel=\"noopener\">IRS Approved Certificate Authorities<\/a><\/li><li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-17-46.pdf\" target=\"_blank\" rel=\"noopener\">IRS Notice 2017-46<\/a><\/li><li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-23-11.pdf\" target=\"_blank\" rel=\"noopener\">IRS Notice 2023-11 <\/a><\/li><li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-24-78.pdf\" target=\"_blank\" rel=\"noopener\">IRS Notice 2024-78<\/a> <strong><sup>New!<\/sup><\/strong><\/li><li><a href=\"https:\/\/www.irs.gov\/businesses\/corporations\/ides-data-transmission-and-file-preparation\" target=\"_blank\" rel=\"noopener\">IDES Data Preparation guide<\/a><\/li><\/ul><p><strong>IRBM FATCA Entity ID &#8211; 000000.00000.TA.458<\/strong><\/p><h5><strong>Malaysia-US IGA<\/strong><sup style=\"color: red;\">New!<\/sup><\/h5><p>The Malaysia-United States (US) Intergovernmental Agreement (IGA) was signed on 21 July 2021 to improve tax transparency and to implement the Foreign Account Tax Compliance Act (FATCA). To comply with the due diligence obligations under the IGA (\u201cAgreement\u201d), the Malaysian Government gazetted the following subsidiary legislations on 1 September 2022:<\/p><ol><li><a title=\"PUA 278 2022 FATCA ORDER 2022\" href=\"\/wp-content\/uploads\/pua-278-2022-fatca-order-2022.pdf\" target=\"_blank\" rel=\"noopener\"><strong>P.U.(A) 278\/2022 <\/strong> <span>(1.10 MB)<span><\/a><br \/>Income Tax (Agreement Between the Government of Malaysia and the Government of the United States of America to Improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act) Order 2022<\/li><li><a title=\"PUA 279 2022 FATCA RULES 2022\" href=\"\/wp-content\/uploads\/pua-279-2022-fatca-rules-2022.pdf\" target=\"_blank\" rel=\"noopener\"><strong>P.U.(A) 279\/2022 <\/strong> <span>(753.56 KB)<span><\/a><br \/>Income Tax (Automatic Exchange of Financial Account Information Between the Government of Malaysia and the Government of the United States of America to Improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act) Rules 2022<\/li><li><a title=\"PUA 280 2022 FATCA REGULATION 2022\" href=\"\/wp-content\/uploads\/pua-280-2022-fatca-regulation-2022.pdf\" target=\"_blank\" rel=\"noopener\"><strong>P.U.(A) 280\/2022<\/strong> <span>(588.58 KB)<span><\/a><br \/>Labuan Business Activity Tax (Automatic Exchange of Financial Account Information Between the Government of Malaysia and the Government of the United States of America to Improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act) Regulations 2022<\/li><\/ol><p>The Guidance Notes will be finalised and published accordingly in due course.<\/p><p>The date for submitting the 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 and 2022 reportable information and nil returns was extended to 31 July 2023.<\/p><p>For\u00a0submitting the FATCA reportable information and nil returns of year 2023 to IRBM, the deadline was extended to 30 August 2024.<\/p><p>For submitting the FATCA reportable information and nil returns of year 2024 to IRBM, the deadline was extended to 31 July 2025.<\/p><p>The date for submitting the reportable information and <strong><a href=\"\/wp-content\/uploads\/irbm-fatca-nil_return.docx\">nil returns<\/a><\/strong> relating to year 2025 and onwards is 30 June of the immediate subsequent year.<\/p><p>As FATCA submissions are done via IDES, kindly refer to\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/corporations\/ides-data-transmission-and-file-preparation\" target=\"_blank\" rel=\"noopener\">IDES Data Preparation guide<\/a>\u00a0for guidance on data preparation.<\/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>Foreign Account Tax Compliance Act (FATCA) Background FATCA, which affects Financial Institutions (&#8220;FIs&#8221;) worldwide, aims at reducing tax evasion by US persons. It requires Financial Institutions outside the US to provide information regarding their customers who are US persons to the US Internal Revenue Service (&#8220;US IRS&#8221;). A 30% withholding tax is imposed on the [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":9260,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-9272","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=\"Foreign Account Tax Compliance Act (FATCA) Background FATCA, which affects Financial Institutions (&#8220;FIs&#8221;) worldwide, aims at reducing tax evasion by US persons. It requires Financial Institutions outside the US to provide information regarding their customers who are US persons to the US Internal Revenue Service (&#8220;US IRS&#8221;). 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It requires Financial Institutions outside the US to provide information regarding their customers who are US persons to the US Internal Revenue Service (&#8220;US IRS&#8221;). 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