Organization : Inland Revenue Board of Malaysia
Type of Facility : Certificate of Residence
Country: Malaysia
Website : https://www.hasil.gov.my/
What is Certificate of Residence?
A Certificate of Residence (COR) is issued to confirm the residence status of the taxpayer for the purpose of taxation.
Related / Similar Facility : HASIL Tax File Registration Via e-Daftar Malaysia
Malaysia has a network of Double Taxation Agreement (DTA) with her treaty partners. The COR enable the Malaysian tax residence to claim the tax benefit under the DTA and to avoid being tax twice on the same income.
Determination of the Residence Status
Determination of residence status is provided under the Income Tax Act (ITA) 1967 as follows:
** Individual – Section 7
** Companies – Section 8
** Trust – Section 61(3)
Application of the COR
There are 2 methods to apply for COR namely:
i. manually; or
ii. e-Residence (Coming Soon)
Application of COR Manually:
Application for COR can be made to any Branches of the IRBM. However, for the taxpayers of the Corporate Tax Department (CTD)/ Big Taxpayer Branch (BTB) and Jalan Duta Branch (JDB), the application should be submitted to the Department of International Taxation (DIT). The application that has been sent to CTD/ BTB and JDB will be forwarded to DIT for processing.
The address for Department of International Taxation is as follows:
Headquarters of Inland Revenue Board of Malaysia
Department of International Taxation
Menara Hasil Level 12
Persiaran Rimba Permai
Cyber 8
63000 Cyberjaya
Selangor, Malaysia
Tel: 03-83138888 (Ext. 21218/ 21231/ 21232)
Fax: 03-83137848/ 03-83137849
Applicant:
The taxpayers that need to apply for COR manually are:
i. Individual taxpayers;
ii. Partners (individual) of a partnership;
iii. Taxpayers (individual or company) whose tax files are being handled by the Non Resident Branch;
The application for COR is to be send to the Non Resident Branch at the following address:
Inland Revenue Board of Malaysia
Non Resident Branch
3rd Floor, 6 – 8 Blok 8
Kompleks Bangunan Kerajaan
Jalan Duta
50600 Kuala Lumpur
Tel: 03-62091000
Fax: 03-62019745
iv. COR for Saudi Arabia, Indonesia, France, Singapore and Switzerland need to be made in their special Forms which could be downloaded from their official website.
v. Taxpayers (individual or company) whose tax files are being handled by Labuan Branch
The COR application should be send to the Labuan Branch at the following address:
Inland Revenue Board of Malaysia
Labuan Branch
Unit E.004 dan E.005
1st Floor, Aras Podium
Kompleks Ujana Kewangan
Jalan Merdeka
87000 W. P. Labuan
Companies and Trust Files:
Application for COR for companies and trust files, other than the one mentioned above, can apply manually or through e-Residence.
Application Form For COR:
For all COR application, the Form STM1 is to be completed. Where application is for more than one certificate, the Form STM1A should also be completed.
Supporting Documents of COR
i. Companies:
For application of COR for year of assessment where the Return Form is not yet due, the supporting documents that should be submitted are
** A copy of the Minutes of Board of Directors’ Meeting that was held in the year being applied; or
** A confirmation letter signed by a director, stating that the management and control of the company are exercised in Malaysia for the year of assessment applied; and
** A copy of Form 49 from Companies Commission of Malaysia (CCM)
ii. Individual:
Passport, original and photocopies; and
List of movement in/out Malaysia for the year of assessment applied.
iii. Partnership:
The residence status of an individual, who is a partner of a partnership, is determined pursuant to Section 7, Income Tax Act, 1967. The residence status of a company, being a partner of a partnership, will be determined pursuant to Section 8, Income Tax Act 1967. The supporting documents required are as stated in paragraphs (i) and (ii) above.
iv. Trust:
A copy of the trust deed (for newly registered file)
Checklist:
All information required and necessary documents as in the Checklist are to be enclosed.
Duration for the Issuance of COR:
The COR will be ready within 3 working days provided that all the necessary documents and information have been submitted. Applicant will be informed when the COR is ready for collection. This COR will be mailed to the applicant if it is not claimed within a month.
Fee:
No fee is charged for the issuance of COR.