INDIVIDUAL TAX

Am I taxable?

Scope of taxation

Income received in Malaysia from Outside Malaysia 

An individual who is resident in Malaysia is taxable on all income accruing in or derived from Malaysia and on income received from outside Malaysia. The scope of taxation of an individual depends on his resident status.

However, with effect from the year of assessment 2004, income received in Malaysia from outside Malaysia is exempted from tax. Hence, an individual, either or non-resident, is taxable only on income accruing in or derived from Malaysia.

 

Salary of Sole-Proprietor 

To be added back in personal tax calculation

 

How to file Personal Tax 

For Individual without Sole-Proprietorship

a. Obtain IRB Tax File number via online or visit IRB

b. Bring your Malaysia IC to Inland Revenue Board Malaysia (IRB) in order to receive the Pin Number (for 1st time log in) for online submission (e-filing)

 

For Individual with Sole-Proprietorship
a. For tax file registration, you may either register online or visit IRB direct

b. Bring your IC + SSM business registration documents

 

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.

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.

 
Ya, tuan perlu mendaftar nombor cukai pendapatan sekiranya tuan adalah seorang :
  • Individu berstatus bujang yang menerima pendapatan penggajian melebihi RM34,001 setahun (selepas potongan KWSP)
  • Individu berkahwin dan pasangan tidak bekerja yang menerima pendapatan penggajian melebihi RM46,001 setahun
  • Individu yang menjalankan perniagaan (walaupun perniagaan mengalami kerugian)
  • Pekerja baharu yang dikenakan Potongan Cukai Bulanan (PCB)
  • Individu yang mempunyai pendapatan yang boleh dikenakan cukai
  • Individu yang menjual/membeli hartanah
 
2. Bagaimanakah cara mendaftar nombor cukai pendapatan?
Pendaftaran nombor cukai pendapatan boleh dibuat secara :
  • atas talian (online) melalui aplikasi e-Daftar di http://edaftar.hasil.gov.my ; atau
  • manual di cawangan Lembaga Hasil Dalam Negeri Malaysia (LHDNM) yang berdekatan.
3. Apakah dokumen sokongan yang diperlukan semasa pendaftaran nombor cukai pendapatan?
Dokumen-dokumen sokongan yang diperlukan adalah seperti berikut :

Pendaftaran secara e-Daftar :

  • Paspot bagi bukan warganegara Malaysia
  • Sijil Pendaftaran Perniagaan (bagi individu menjalankan perniagaan)

Pendaftaran secara manual :

  • Borang CP600
  • Kad pengenalan (kad pengenalan baharu, tentera, polis atau paspot)
  • Sijil Pendaftaran Perniagaan (bagi individu menjalankan perniagaan)
  • Penyata pendapatan/slip gaji
12. Bilakah tarikh akhir penghantaran borang cukai?
Tarikh akhir penghantaran BNCP adalah :

  • Individu tidak menjalankan perniagaan : sebelum atau pada 30 April
  • Individu menjalankan perniagaan : sebelum atau pada 30 Jun
11. Apakah jenis borang yang perlu saya isi?
Sekiranya tuan adalah :
Individu tidak menjalankan perniagaan, sila lengkapkan :

  • Borang BE – Pendapatan Penggajian dan Pendapatan Lain (Tidak Menjalankan Perniagaan) Bagi Individu Pemastautin
  • Borang M – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain Bagi Individu Tidak Pemastautin
  • Borang BT – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain (Pekerja Berpengetahuan / Pekerja Berkepakaran) Bagi Individu Pemastautin
  • Borang MT – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain (Pekerja Berpengetahuan) Bagi Individu Tidak Pemastautin

Individu menjalankan perniagaan, sila lengkapkan :

  • Borang B – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain Bagi Individu Pemastautin
  • Borang M – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain Bagi Individu Tidak Pemastautin
  • Borang BT – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain (Pekerja Berpengetahuan / Pekerja Berkepakaran) Bagi Individu Pemastautin
  • Borang MT – Pendapatan Perniagaan, Penggajian dan Pendapatan Lain (Pekerja Berpengetahuan) Bagi Individu Tidak Pemastautin

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=1&bt_posi=1&bt_unit=5000&bt_sequ=1