logolhdn
Official Portal
Inland Revenue Board Of Malaysia
Home / Individual

Your Responsibility

Taxpayer Responsibilities

Every individual who is liable to tax is required to declare his income to IRBM. The taxpayer is responsible for:-

  1. Obtaining and forwarding Income Tax Return Form (ITRF):

    The taxpayer has to submit via e-Filing or manual form that has been duly completed on or before;

    i . Resident Individual and Does Not Carry On Business: 30 April every year
    ii. Resident Individual and Carry On Business: 30 June every year

    to address below:

    Information Processing Centre
    Lembaga Hasil Dalam Negeri Malaysia
    Menara Hasil
    Tingkat 7, No. 3, Jalan 9/10
    Seksyen 9
    43650 Bandar Baru Bangi
    Selangor

  2. Declaring income and claiming expenses.

  3. Computing income tax payable.

  4. Keeping records for audit purposes.

  5. Paying the income tax payable.

Record Keeping

Taxpayer is required to keep the following documents for 7 years:

  1. EA/EC Form

  2. Original dividend vouchers

  3. Insurance premium receipts

  4. Books purchase receipts

  5. Medical receipts

  6. Donation receipts

  7. Zakat receipts

  8. Children`s birth certificates

  9. Marriage certificate

  10. Other supporting documents

  11. 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.

Hit(s) : 2,873,418
Updated : : 2019-11-26 15:20:34

.Headquarters of Inland Revenue Board Of Malaysia, Menara Hasil, Persiaran Rimba Permai, Cyber 8, 63000 Cyberjaya Selangor. .

155 jata mof msc anm kastam bnm lada spr
Last Update : 6 Dec 2019
Visitor(s) : France Flag 1 MALAYSIA Flag 8 Netherlands Flag 1 United States Flag 7 Online : 17
Best viewed using Chrome,Internet Explorer(Latest Version) or Mozilla Firefox with 1280x800 screen resolution . Copyright Reserved 2015 © IRBM
DISCLAIMER : Inland Revenue Board of Malaysia shall not be liable for any loss or damage caused by the usage of any information obtained from this website.
Visitors Today: 278
Visitors This Month : ( 12 / 2019 ) 80,925
Visitors This Year : ( 2019 ) 13,430,959
Total Visitors : 195,314,182
Visitors This Month :( 11 / 2019 ) 339,952
Visitors This Year : ( 2018 ) 10,761,843