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/li>
- 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
- 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: HelpTTpayment@hasil.gov.my
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?”
- 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
