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What are my responsibilities as a taxpayer?

Filing Tax Return

The common due dates for payment of tax and filing of tax return are:
  • 31 March
    • Income Type: If you are an employer

    • Types of Forms: e-E


  • 30 April
    • Income Type: If you are employed without business income

    • Types of Forms: e-BE, m-BE, e-BT, e-M or e-MT

    m-BE refers to m-Filing or mobile filing of Form BE using mobile devices such as smart phones and tablets.

    Currently, only Form BE can be submitted via m-Filing.


  • 30 June
    • Income Type: If you are self-employed, a partnership, or an individual who has business income

    • Types of Forms: e-B, e-BT, e-M, e-MT, e-P



Business income includes source of income from/as:
  • real estate agent

  • stocks

  • insurance

  • direct sales business

  • sole proprietorship

  • partnership

  • commission

  • freelancer

  • rent [1]



If you have both employment and business income, you are required to file only Form B and not two different forms, Form BE and Form B. Your employment income can be reported in your Form B.


e-Filing e-Forms Screenshot
Screenshot of e-Filing (e-Forms)


You must on or before the due dates each year:
  • file your tax return for the previous tax year.

  • pay any balance of tax payable.


Two methods for filing tax returns:
  • paper filing

    Effective 2015, the Inland Revenue Board of Malaysia no longer sends out tax return forms to individual taxpayers yearly.

    If you would like to paper file your tax return, you must get the original form from any Inland Revenue Board of Malaysia (IRBM) branch.

    Ensure that are provided with a prepaid envelope to return the form by post. You do not have to pay for postage when using the envelope.

    Alternatively, tax return form can be hand delivered to the LHDNM office where you will be provided with a receipt for your document.

    You are not allowed to submit your tax return by fax.

    Printed forms from the official LHDNM website and photocopy forms are not acceptable or valid.

  • e-Filing
    Paperless method to file your tax returns electronically.

    e-Filing is expected to be made compulsory in stages. Individuals and companies are encouraged to start filing their tax return via e-Filing which is faster, safer and more cost effective.

    Once registered, it will be mandatory for you to file all returns online through ezHASiL.

    The due dates are extended by 15 days if you file your returns through e-Filing.


You must keep full and accurate documents and records for a period of seven (7) years.

Paying Your Tax

You can pay your:
  • payable tax balance:
    • For Employer: Actual tax payable reduced by the total Monthly Tax Deduction (MTD) payment. If payment made is insufficient, the difference must be paid on or before 30 April.

    • For Self-Employed: You will receive an Installment Payment Notice (CP500). You will be required to make 6 installment Payments, starting from March. Installment due dates are written in the notice.

      If you did not receive your CP500 by end of February each year, please visit your LHDNM branch or call the Hasil Care Line toll free at 1-800-88-5436.



  • Monthly Tax Deduction (MTD) or Potongan Cukai Bulanan (PCB):
    Payment must be made on or before the 15th of every month

through:
  • ByrHASiL
    • FPX gateway

    • Credit Cards (Limited to VISA, MasterCard and American Express. Cards must be issued in Malaysia.)


  • appointed Pos Malaysia branches and banks


References
  1. ^ Rental income can be considered as business income under Section 4(a) of the Income Tax Act 1967 [Act 53] if the landlord is comprehensively and actively providing maintenance services or support services in relation to the property. These services are offered, managed and provided by the landlord instead of rising passively or accidentally as a result of ownership or lease of the property.

    Maintenance services or support services comprehensively provided means services such as security, air conditioning, hot water, lifts, recreational facilities, swimming pools, gym, cleaning, property maintenance, landscaping, lighting and garbage disposal.



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Knowledge Base ID :   1587
Last Reviewed :   March 21, 2017
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