JALAN ECO SANTUARI 8/1C, PERSIARAN ECO SANTUARI, 42500 TELOK PANGLIMA GARANG, SELANGOR

Individual Taxpayer Responsibility

Rising Global Consultants

Taxpayer Personal Responsibility

Register

  1.  If the following conditions are met, you must register as a taxpayer (submit to the Inland Revenue Board (LHDN) or via e-Daftar): 
  • An individual’s monthly net salary after EPF deduction is RM 3,141
  • Married individuals with non-working spouses and a monthly net salary of RM 4,001 after EPF deduction
  • New employees with Monthly Tax Deductions (MTD)
  • Individuals eligible for a refund, with tax already deducted from dividend income
  • Individuals buying or selling property
TypeDocuments requirement
Non-business income– Identification card (new identity card, military or police ID, or passport)
Business income– Identification card (new identity card, military or police ID, or passport) – Business registration certificate

Renew

  1. Update personal information through e-Kemaskini
    • Phone Number
    • Address (correspondence address, home address, company address, and email address)
    • Name and bank account number (for refund purposes, if applicable)
  2. Update information with the employer
    • Complete Form TP1 / TP3 (Monthly Tax Deduction Information)
    • Submit to the employer
  3. Update information related to deductions and refunds (e-Kemaskini)  
    • Pre-fill the income tax return form (Electronic Application Form) for the relevant assessment year, and you can update claims at any time.

Check

  1. Check tax transaction records in e-Lejar
    • Ensure that the amount deducted by the employer matches the exact amount remitted to the Inland Revenue Board (LHDN).
    • Ensure that the withholding tax has been paid and that the CP500 shows the correct figures.
    • Update tax balance payments/overpaid tax amounts
  2. Check the application status using the application number within 3 working days after submitting the complete documents through e-Daftar

Report

ItemNon-business incomebusiness income
Forms
(e-Filing)		e-Be/ e-BT/ e-M/ e-MTe-B/ e-BT/ e-M/ e-MT/ e-P
Deadline to submit the income tax return and pay the outstanding tax balance30/430/6

Payment

  1. Comply with tax deadlines e
    • Employment: Monthly Tax Deduction (MTD)
    • Non-employment: Installment Payment Notice (CP500)
  2. Pay taxes through ByrHASIL or designated Inland Revenue Board (LHDN) agents

Individual installment payments

Individual installment payments
Monthly tax deduction (MTD)Deduct tax according to withholding tax rulesPay taxes by the 15th of each month or earlier
 
Installment Payment Notice (CP500)The Inland Revenue Board will issue 6 installment payment noticesStart paying taxes from MarchEach installment must be paid within 30 daysApply for changes before June 30 (if needed)

Personal information required before paying taxes

  1. Income tax number
  2. Name and new identity card number
  3. Address
  4. Assessment year
  5. Installment payment number
  6. Payment amount

Rights

  1. Obtain correct tax information and consult e
  2. Provide feedback and suggestions to (idea_desire@hasil.gov.my)
  3. Appeal (Submit within the allowed timeframe along with complete documents)
 
 
*Y/A=Assessment year
Taxable income (RM)Resident individual tax rate EResident individual tax rate
*Y/A 2019*Y/A 2020
1-5,0000%0%
5,001-20,0001%1%
20,001-35,0003%3%
35,001-50,0008%8%
50,001-70,00014%14%
70,001-100,00021%21%
100,001-250,00024%24%
250,001-400,00024.5%24.5%
400,001 – 600,00025%25%
600,001 – 1,000,00026%26%
1,000,001- 2,000,00028%28%
Exceed 2,000,00028%30%

Welcome to Contact Us

Phone Number: +60 3-8682 1802 | E-mail:  officer@rising.com.my