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
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 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
Tingkat 7, No. 3, Jalan 9/10
43650 Bandar Baru Bangi
- Declaring income and claiming expenses.
- Computing income tax payable.
- Keeping records for audit purposes.
- Paying the income tax payable.
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.
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 :|
|2. Bagaimanakah cara mendaftar nombor cukai pendapatan?|
|Pendaftaran nombor cukai pendapatan boleh dibuat secara :|
|3. Apakah dokumen sokongan yang diperlukan semasa pendaftaran nombor cukai pendapatan?|
|Dokumen-dokumen sokongan yang diperlukan adalah seperti berikut :
Pendaftaran secara e-Daftar :
Pendaftaran secara manual :
|12. Bilakah tarikh akhir penghantaran borang cukai?|
|Tarikh akhir penghantaran BNCP adalah :