Taxpayer Responsibilities

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

a. 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:

Inland Revenue Board of Malaysia
Tax Information & Record Management Division
Tax Operation Department
Menara Hasil Bangi
No. 3, Jalan 9/10, Seksyen 9
Karung Berkunci 222
43650 Bandar Baru Bangi
Selangor

b. Declaring income and claiming expenses.

c. Computing income tax payable.

d. Keeping records for audit purposes.

e. Paying the income tax payable.

Record Keeping

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.

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.


* IRBM e-Filing is a method of filling and submit Income Tax Return Form (ITRF) electronically through the internet.

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