Organization : Inland Revenue Board of Malaysia
Type of Facility : Tax File Registration Via e-Daftar
Country: Malaysia
Website : https://www.hasil.gov.my/
Tax File Registration Via e-Daftar :
How To Register Tax File?:
Application to register an income tax reference number can be made at the nearest branch to your correspondence address or at any IRBM branch of your convenience without reference to your correspondence address.
Related : Inland Revenue Board Certificate of Residence Malaysia : www.statusin.org/8968.html
Documents Required For Registration
Please forward the following documents together with the application form to register an income tax reference number:-
a. A copy of the latest Salary Statement (EA/EC) or latest Salary Slip
b. A copy of Identification card / police i.c. / army i.c. / international passport
c. A copy of marriage certificate (if applicable)
Application form to register an income tax reference number can be obtained from the nearest IRBM counter or
Register online:
You can register online via e-Daftar
e-Daftar : http://edaftar.hasil.gov.my/
Taxpayer Responsibilities:
Every individual who is liable to tax is required to declare his income to IRBM. The taxpayer is responsible for:-
Obtaining and forwarding Income Tax Return Form (ITRF):
The taxpayer has to send or submit the ITRF that has been duly completed before 30th April every year to the address below :-
** Information Processing Department
** Inland Revenue Board of Malaysia
** Ground Floor, Menara Hasil
** No. 3, Jalan 9/10
** Seksyen 9
** 43650 Bandar Baru Bangi
** Selangor Darul Ehsan
** Declaring income and claiming expenses.
** Computing income tax payable.
** Keeping records for audit purposes.
** Paying the income tax payable.
Record Keeping:
Taxpayer is required to keep the following documents for 7 years:
** EA/EC Form
** Original dividend vouchers
** Insurance premium receipts
** Books purchase receipts
** Medical receipts
** Donation receipts
** Zakat receipts
** Children`s birth certificates
** Marriage certificate
** Other supporting documents
** Working sheets (if any)
The calculation of the 7 year period begins from the end of the year in which the ITRF is filed.
Self Assessment System (SAS):
Tax administration under SAS is based on the concept Pay, Self Assess and File
Pay : Monthly salary deductions are made for individuals having employment income, or through instalments for individuals having business income.
Self Assess : Taxpayers compute their own taxes.
File : The ITRF is submitted to the IRBM together with the payment for the balance of the income tax payable to meet any shortfall in the monthly payments or a claim for repayment if there is an overpayment.
Tax Refund :
** Tax Refund will be credited into the account automatically to the taxpayer within 30 working days after the submission of Income Tax Return Forms (ITRF).
** However, if you do not receive your refund you can forward your application to the Collections Unit of the branch where your file is located or complete and submit via our Feedback Form maklumbalas.hasil.gov.my// or by calling Hasil Care Line at toll free number 1-800-88-5436 (LHDN).
Tax Position Statement :
** If you require a statement of your tax position, you can obtain it by calling or writing to the Collection Unit of the branch where your file is located.
CP500 Instalment Scheme :
** If a taxpayer has income other than employment such as business, rental and royalties, he is required to make 6 bi-monthly instalment payments, commencing from the month of March. The instalment dates will be prescribed in the notice of the instalments to be paid (CP 500).
** The amount of each instalment will be estimated by IRBM. Taxpayers who do not receive the CP 500 by end of February each year, may check at the branch where their file is located or call Hasil Care Line at toll free number 1-800-88-5436 (LHDN).
** Tax payers who receive the directive can apply for the instalments to be revised by filling the CP502 Form. The application should be made not later than 30th June for the relevant year.
** A comparison must be made between the total of the instalments paid and actual amount of tax payable, excluding tax attributed to employment income, if any. If the instalments are insufficient, the shortfall must be paid when submitting the ITRF in the year following the year of assessment. If the total instalments paid are more than the actual tax payable, the tax payer may claim a refund of the overpayment on submitting the ITRF.