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Responsibilities of Individual in MalaysiaTaxation Responsibilities


Taxation Responsibilities

-Individual receiving annual income more than RM30,672 per year (after EPF deduction)
-Married individual with non-working spouses receiving annual income of more than RM40,344 per year (after EPF deduction)
-Individual who runs a business
-New employee who is subjected to Monthly Tax Deduction (MTD)
-Individual who is eligible for tax refund that has been deducted from dividend income
-Individual who is selling/ buying a property.

Taxation Responsibilities

-Phone number
-Address (mailing, home, business premise and email)
-Name and bank account number (for refund purposes, if any)

  • Update particulars with employer

-Complete Form TP1/ TP3 for MTD information
-Send to employer

-Claims can be updated from time to time and will be prefilled in the Income Tax Return Form (e-Filing) for the relevant year of assessment

Taxation Responsibilities
  • Check the records of tax transaction in e-Lejar

-Make sure the amount deducted by employer is the exact amount remitted to LHDNM
-Make sure the MTD payment and CP500 show the correct figure
-Monitor the remaining tax balances payment/ tax overpaid

  • Check application status using the application number within 3 working days after submission of complete documents via e-Daftar
Taxation Responsibilities
Taxation Responsibilities
  • Comply with tax payment schedule

-Employment      : Monthly Tax Deduction (MTD)
-Other than Employment: Installment Payment Notice (CP500)

  • Pay tax balance via ByrHASIL or appointed LHDNM agents
Taxation Responsibilities
Taxation Responsibilities
  • Income Tax Number
  • Name and Identification Card Number
  • Address
  • Year of Assessment
  • Installment Number
  • Payment Amount
Taxation Responsibilities
  • Obtain the right tax information and advice
  • Provide ideas and comments
  • Appeal (within the period allowed together with complete documents)