Tax Chargeability

By: Chee Tiong & Co  29-09-2009
Keywords: Tax Services, Tax Accounting, tax preparation

Am I taxable?  

An individual who earns an annual income of RM25,501 (after EPF deduction) has to register a tax file.  

If your income from employment has been deducted through Schedular Tax Deduction (STD), your income tax file will be registered automatically without you having to make an application.  

What should I do if my income is taxable?  

Application to register an income tax reference number can be made at the nearest IRBM branch.  

Documents Required For Registration  

A copy of the latest Salary Statement (EA/EC Form) or latest Salary Slip
A copy of Identification card (IC) / police IC / army IC / international passport
A copy of marriage certificate (if applicable)  

You can also register an Income Tax reference number via e-Daftar  

Non-receipt of Income Tax Return Form

The Return Form for a resident individual with no business income will be issued and posted to all taxpayers every year through the process of 'General Issue'.  

If you do not receive the form, you can obtain it from :  

a. The nearest IRBM Branch, or  
b. Information Processing Department, Pandan Indah, Kuala Lumpur, or  
c. Download from IRBM’s website.  

Please note that a photocopy of the form is not accepted for submission.  

You are encouraged to use our e-filing facility if you do not receive a Return Form. Please contact any IRBM branch or our Customer Service Centre at 1-300-88-3010, for further enquiries on e-Filing.  

Chargeability of Income Tax for Foreigners  

If you are a foreigner employed in this country you must give notice of your chargeability to the Non-Resident Branch or the nearest IRBM branch within 2 months of your arrival in Malaysia.  

Customer Service Centre  

Scope of Taxation  

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.

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