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Responsibilities of Individual in MalaysiaTaxation Responsibilities

 

 
Taxation Responsibilities
  1. Register as a taxpayer (present to LHDNM branches or via e-Daftar), if:-
  • Individual receiving monthly net remuneration after EPF of RM3,141
  • Married individual with non-working spouses receiving monthly net remuneration after EPF of RM4,001
  • 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.
CATEGORY SUPPORTING DOCUMENTS
NON-BUSINESS INCOME – Identification card (New identification card, army, police or passport)
BUSINESS INCOME – Identification card (New identification card, army, police or passport) – Business Registration Certificate
Taxation Responsibilities
  1. Update personal particulars via e-Kemaskini
    • Phone number
    • Address (mailing, home, business premise and email)
    • Name and bank account number (for refund purposes, if any)
  2. Update particulars with employer
    • Complete Form TP1/ TP3 for MTD information
    • Send to employer
  3. Update information on reliefs and rebates (e-Kemaskini)
    • 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
  1. 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
  2. Check application status using the application number within 3 working days after submission of complete documents via e-Daftar
Taxation Responsibilities
ITEMS NON-BUSINESS INCOME BUSINESS INCOME
Types of forms
(e-Filing)
e-Be/ e-BT/ e-M/ e-MT e-B/ e-BT/ e-M/ e-MT/ e-P
Due date to submit the Income Tax Return Form and pay the balance of tax payable 30 APRIL 30 JUNE
Taxation Responsibilities
  1. Comply with tax payment schedule
    • Employment: Monthly Tax Deduction (MTD)
    • Other than Employment: Installment Payment Notice (CP500)
  2. Pay tax balance via ByrHASIL or appointed LHDNM agents
Taxation Responsibilities
INDIVIDUAL INSTALLMENT
EMPLOYMENT (MTD) Tax deduction based on MTD Rules Pay before / on the 15th of every month
 
OTHER THAN EMPLOYMENT (CP500) 6 installment will be issued by LHDNM Payment beginning March Installment must be paid within 30 days Apply for amendment before 30 June (if necessary)
Taxation Responsibilities
  1. Income Tax Number
  2. Name and Identification Card Number
  3. Address
  4. Year of Assessment
  5. Installment Number
  6. Payment Amount
Taxation Responsibilities
  1. Obtain the right tax information and advice
  2. Provide ideas and comments
    (idea_desire@hasil.gov.my)
  3. Appeal (within the period allowed together with complete documents)
*Y/A=Year of Assessment
TAXABLE INCOME (RM) RESIDENCE INDIVIDUAL TAX RATE RESIDENCE INDIVIDUAL TAX RATE
*Y/A 2019 *Y/A 2020
1-5,000 0% 0%
5,001-20,000 1% 1%
20,001-35,000 3% 3%
35,001-50,000 8% 8%
50,001-70,000 14% 14%
70,001-100,000 21% 21%
100,001-250,000 24% 24%
250,001-400,000 24.5% 24.5%
400,001 – 600,000 25% 25%
600,001 – 1,000,000 26% 26%
1,000,001- 2,000,000 28% 28%
Exceeding 2,000,000 28% 30%