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?”

• Submit online application to e-Daftar at http://edaftar.hasil.gov.my/index/index.php
• Submit CP600 application form to nearby Income Tax Office
• http://phl.hasil.gov.my/pdf/pdfborang/Borang_Daftar_Individu_1.pdf 
• Type of document required:
  • A copy of Identification card / police i.c. / army i.c. / international passport
  • Company Registration Certificate (those with business income)
  • CP600 form (for manual application only) 
  • Income Statement / Payslip (for manual application only)

 

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:-

• Online e-Kemaskini LHDNM   : https://ez.hasil.gov.my/ci
• Feedback to Customer Care LHDNM : http://maklumbalas.hasil.gov.my/
• Submit CP600B Form (Change of Address Application Form) for updating your correspondence address. http://phl.hasil.gov.my/pdf/pdfborang/CP600B_Pin1_2018_1.pdf

 

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 : https://byrhasil.hasil.gov.my/

• 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
50600 KUALA LUMPUR, MALAYSIA

 

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

Payment Code	Description
084	Tax Instalment Payment/Tax Balance - Individual
095	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

 

Source from : 

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=1&bt_posi=1&bt_unit=5000&bt_sequ=1 

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