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Certificate of Residence Application (COR)

Rising Global Consultants

Malaysia Certificate of Residence Application（COR，Certificate of Residence）

 is an official document used to verify an individual's legal residency status in Malaysia. The residence certificate is typically required to meet specific legal, tax, and immigration requirements, which is particularly crucial for tax and legal compliance
Rising Capital Global will assist you in obtaining the residence certificate within 7 to 14 days

1. Main purposes

  • Tax compliance: used to verify an individual’s tax residency status in Malaysia, typically for handling cross-border tax matters or avoiding double taxation
  • Immigration purposes: As proof of legal residency, it may be required when applying for long-term visas or immigration applications
  • Legal requirements: Sometimes used in legal and administrative matters to prove an individual’s residency status and legality.

2. Application requirements

  • Duration of residency: Applicants typically need to have resided in Malaysia for a certain period and meet the relevant residency requirements.
  • Legal status: The applicant must hold a valid visa or other legal residence permit
  • Financial Proof: Documentation regarding financial status is required, such as tax returns, bank statements, etc

3. Application Process

  • Document Preparation: Prepare the necessary documents for the application, such as passport, proof of residence, financial documents, etc.
  • Complete Application Form: Fill out the relevant application forms and submit all required supporting documents
  • Submit Application: Submit the application materials to the Ministry of Home Affairs Malaysia or other relevant agencies
  • Approval and Issuance: After review, a residence permit is issued to confirm the applicant’s legal residence status

4. Importance

  • Ensure Compliance: Obtaining a residence permit helps individuals ensure compliance with Malaysian laws and tax regulations
  • Avoid Double Taxation: In handling international tax matters, the residence permit can help establish an individual’s tax residency, thereby avoiding double taxation

Frequently Asked Questions about COR (Certificate of Registration)

A Double Taxation Agreement (DTA) is an agreement between Malaysia and another country aimed at preventing residents of one country from being taxed twice on income earned in the other country. Contracting states refer to the countries that have signed a DTA with Malaysia

The DTA clarifies the taxing rights of Malaysia and the contracting country over different types of income generated from cross-border economic activities and stipulates that certain types of income may be eligible for reduced taxation or exemption

Only tax residents of Malaysia and the contracting country can benefit from the protections provided by the DTA

When you earn foreign currency from a contracting country, you may need to pay taxes in that country. However, as a Malaysian tax resident, you may wish to obtain DTA protection to enjoy tax reductions or exemptions in that country

Therefore, you need to submit your Certificate of Residency (COR) to the tax authorities of that country to prove that you are a Malaysian tax resident

There are two methods to apply for a Certificate of Residence:

i. Manual submission

Manual submission of the residence certificate application

 

The application for the residence certificate can be submitted to any branch of the Inland Revenue Board of Malaysia (IRB). However, applications from Corporate Tax Department (CTD), Large Taxpayers Branch (BTB), and Jalan Duta Branch (JDB) taxpayers should be submitted to the International Taxation Department (DIT). Applications submitted to CTD, BTB, and JDB will be forwarded to DIT for processing.

The address for the International Taxation Department is as follows:

Headquarters of Inland Revenue Board of Malaysia
Department of International Taxation
Menara Hasil Level 12
Persiaran Rimba Permai
Cyber 8
63000 Cyberjaya
Selangor, Malaysia
Tel: 03-83138888 (Ext. 21218/ 21231/ 21232)
Fax: 03-83137848/ 03-83137849

ii. Online Submission

Taxpayers who need to manually apply for a Certificate of Residency include：

  1. Individual taxpayers
  2. Partners (individual) of partnerships
  3. Taxpayers whose tax documents are handled by the Non-Resident Branch (individual or company); the Certificate of Residency application should be submitted to the Non-Resident Branch, whose address is as follows:  Inland Revenue Board of Malaysia
    Non Resident Branch
    3rd Floor, 6 – 8 Blok 8
    Kompleks Bangunan Kerajaan
    Jalan Duta
    50600 Kuala Lumpur
    Tel: 03-62091000
    Fax: 03-62019745
  4. The Certificate of Residency for Saudi Arabia, Indonesia, France, Singapore, and Switzerland must be made in a special format, which can be downloaded from the official websites of these countries
  5. Taxpayers whose tax documents are handled by the Labuan Branch (individual or company) should submit the Certificate of Residency application to the Labuan Branch, whose address is as follows
    Labuan Branch
    Unit E.004 dan E.005
    1st Floor, Aras Podium
    Kompleks Ujana Kewangan
    Jalan Merdeka
    87000 W. P. Labuan

In addition to the aforementioned taxpayers, companies and trusts can also submit their applications for the Certificate of Residence either manually or online

In addition to the aforementioned taxpayers, companies and trusts can also submit their applications for the Certificate of Residence either manually or online. The application for the Certificate of Residence must be made using Form STM1. If applying for more than one Certificate of Residence, Form STM1A should be filled out.

Supporting Documents

 
  1. Company
    If applying for the Certificate of Residence before the due date of the tax return for the assessment year, the following supporting documents should be submitted:
  • A copy of the minutes of the board meeting held in the year of application for the Certificate of Residence or
  • A confirmation letter signed by the directors, stating that the management and control of the company have been exercised in Malaysia during the assessment year and
  • A copy of SSM Form 49
  • Individual
    • Original and photocopy of the passport and
      Records of entry and exit from Malaysia for the assessment year
  • III. The residency status of a partner as an individual partner in a partnership is described under Section 7 of the Income Tax Act 1967; the residency status of a company as a partner in a partnership is described under Section 8 of the Income Tax Act 1967. The required supporting documents are as mentioned in sections (I) and (II) above
  • Trust
    • A copy of the trust deed (for newly registered documents)

The checklist includes all required information and documents

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