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Responsibility of A Taxpayer

Responsibility of A Taxpayer 

What is the responsibility of A Taxpayer

Step 1: Registration of Income Tax File Number & Update Personal Data

Step 2: Obtaining and forwarding Income Tax Return Form (ITRF)

Step 3: Tax Payment


Registration of Income Tax File Number

Q:“Do I need to register income tax file number?”

Yes, if you are fall under the below category:-

  • An Individual, Single, who receiving yearly income RM34,001 (after deduct EPF)
  • An Individual, Married with spouse not working, who receiving yearly income RM46,001
  • An Individual who has business income
  • An Individual who has sell / purchase of property
  • An Individual who has PCB deduction
  • An Individual who has earning need to pay for tax

Q:How to register  an income tax file number?”


Update Personal Data Changes

Q:“Do I need to notify LHDNM on changing of my particular?”

Yes, you may make the necessary update through the following method:-


Yearly Income Tax Declaration

Q:“After registration of tax file, what is the next step?”

  • Obtaining and forwarding Income Tax Return Form (ITRF) by manual hardcopy form or online E-Filing
  • Declaring wages and business source income inclusive of allowable deduction, relief and rebate
  • Keeping all business records, supporting documents of deductions, reliefs and rebate for a period of 7 years.
  • Example of supporting documents:
    • Borang EA
    • Original dividend vouchers
    • Insurance receipts
    • Parent Medical bill
    • Book/Laptop/Tablets
    • Donation receipts
    • Purchase Receipts


Q:“What type of  Income Tax  Return Form I need to submit?”

  • Borang BE   : Resident Individuals Who Do NOT Carry On Business
  • Borang B     : Resident Individuals Who Has Carry On Business
  • Borang M     : Non-Resident Individual
  • Borang BT   : Resident Individuals Who categorize as Knowledge / Expert Workers
  • Borang MT   :Non-Resident Individuals Who categorize as Knowledge / Expert Workers


Q:“When is the Due Date for Submission of Income Tax Return Form ?”

  • Individuals who do not carry on business before or on 30 April 2021
  • Individuals who carry on business before or on 30 June 2021


Q:“Any Grace Period ?

  • e-Filing Borang BE : 15 days (15 May 2021)
  • e-Filing Borang B   : 15 days (15 May 2021)


Q:I have only receive  employment salary  by early of the year and  I have start my own small  business  mid  of the year . Do I need to submit both Borang BE & Borang B ?”

You only have to fill-in Borang B to declare both your wages and business source income. Due date of submission by 30 June 2021.


Q:I have encountered  mistake after submission of Income Tax Return Form , what should I do?”

(1) Amendment Submitted Before Deadline for Submission of Return Form

  • Writing a Letter detailing the mistake made and enclosing documents (purchase receipts, invoices, etc.) to support your application.
  • The letter and supporting documents must be submitted to the branch that handles your tax file.

(2) Amendment Within 6 Months from Due Date for Submission of Form

  • Only taxpayers who have submitted the ITRF on time are allowed to make self amendment, only once for each year of assessment.
  • Submitting an Amended Return Form (ARF) within 6 months from the due date for submission of ITRF. (*ARF 2020 pending release by LHDNM)
  • Self amendment on information or assessment to correct mistakes in the ITRF relating to :
    •   Income under declared / not declared
    •   Expenses / other claims over claimed
    •   Capital allowances / incentives / reliefs over claimed
  • For amendments other than mentioned above, ARF is not required. He can forward a detailed letter on the mistakes made and enclose documents (purchase receipts, invoices, etc.) to the branch which handles his income tax file.


Tax Payment

Q:“How to pay outstanding tax after completed Income Tax Return Form?

There are three type of Payment Method available:

(1) Online LHDNM ByrHasil :

  • Internet banking with the FPX associate
  • VISA, Mastercard and American Express credit cards

(2) Appointed LHDNM Agents

  • Over bank counter
  • Internet banking
  • Auto Teller Machine (ATM)
  • Cash Deposit Machine (CAM)
  • Cheque Deposit Machine
  • Tele-Banking

(3) Direct make payment to LHDNM Counter


Q:“How to pay outstanding tax if I was at oversea?

Payment of income tax through monetary transfer from overseas :

1. Telegraphic Transfer (TT) / Transfer Interbank Giro (IBG) / Electronic Fund Transfer (EFT)

Taxpayer have to call to get the payment procedure for tax payment via telegraphic transfer:

  •  HASIL Care Line : 03-8911 1000 (call within Malaysia) or 603-8911 1100 (call from oversea)
  •  Fax number       : 603-6201 9637
    •  Email address    : This email address is being protected from spambots. You need JavaScript enabled to view it.  

2. By Bank Draft

  • Payable to : Director General of Inland Revenue
  • Name and address of payer bank : Must be 'local paying bank' or 'local correspondence bank' so that the draft becomes a local cheque.
  • Payer may purchase bank draft in other than Malaysian Ringgit (RM) currency.
  • Payer has to ensure that the amount paid are accurate and exact based on the exchange rate on payment day.
  • Payment will be recorded based on exchange rate on the day it was credited.
  • Payment and payer details must be written clearly at the back page of the bank draft and posted to:


Inland Revenue Board Malaysia
Kuala Lumpur Payment Centre
Ground Floor, Block 8A
Government Offices Complex,
Jalan Tunku Abdul Halim


Q:“What is LHDNM payment code  I should use for  individual tax payment?

Payment Code



Tax Instalment Payment/Tax Balance - Individual


Income Tax Payment (excluding instalment scheme)


Q:“When is the Due Date  of Income Tax Payment ?”

  • Individuals who do not carry on business   : before or on 30 April 2021
  • Individuals who carry on business             : before or on 30 June 2021


Q:“Can I request to Pay Tax Balance by Installment?”

  • You can apply for balance of tax payment by instalments
  • Forwarding a letter of appeal to the Collection Unit of the branch where your tax file is maintained.
  • The said letter must be received by the Collection Unit before 30th April of the relevant year.
  • Please note that even if the appeal is approved, late payment penalty will still be imposed.


Q:“What is the Penalty of Late Payment ?”

  • Penalty of 10% will be imposed on the balance of tax not paid after 30th April following the year of assessment.
  • If the tax and penalty imposed is not paid within 60 days from the date the penalty is imposed, a further penalty of 5% will be imposed on the amount still owing.


Q:“How to Appeal On Late of Payment Penalty?”

  • An appeal in writing to the relevant branch of the Collection Unit within 30 days from the date the Notice of Increased Assessment is issued.
  • The penalty imposed has to be settled notwithstanding any appeal made. If the appeal is successful, IRBM will refund the relevant amount.


Q:“When can I receive my income tax return after tax filing ?”

  • 30 working days from the date of submission by E-Filing
  • 90 working days from the date of submission by manual hardcopy form


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