Employment Tax
Malaysia | Deployment of e-Services by Malaysian inland revenue board
Summary
The MIRB has recently issued an official mandate to implement a new practice, whereby electronic services (e-Services) will be gradually integrated through their official portal (myTax) for all taxation matters. This initiative is in accordance with the government’s goal to systematically enhance digitalisation and improve their customer service standards. The phased introduction of e-Services started on 1 September 2023, with complete implementation expected by 1 January 2024. Nevertheless, at present, the MIRB’s customer service officers will persist in assisting taxpayers with their tax-related matters at the HASiL Service Counter in MIRB’s offices while making efforts to inform and prepare taxpayers for the full adoption of e-Services.
The Detail
As specified in their official website, the MIRB has outlined the e-Services that are mandatory to be used in stages starting 1 September 2023, encompassing the following:
Tax obligation for the employers
| Tax Obligation | e-Services | Description |
| Registration of Tax File Identification Number (TIN) | e-Daftar | The employers can use e-Daftar for online registration of their TIN. |
| Monthly Tax Deductions (MTD) | e-PCB | This e-Services is utilised for the calculation, submission, and remittance of payments of MTD. It considers both mandatory and optional deductions in the MTD computation process. |
| e-CP39 | It has the same function as e-PCB but it exclusively considers the mandatory deduction in the MTD computation process. | |
| e-Data PCB | It serves a similar purpose as e-PCB but it is specifically used for MTD submission in txt file format. | |
| Submission of employer return forms | e-Data Praisi / e-CP8D | It can be utilised by the employers to complete their employees’ remuneration information online and submit it together with e-Form E. |
| Application for tax clearance | e-SPC | It is for employers to electronically initiate tax clearance applications for their employees according to the specific form types which are Form CP21, Form CP22A and Form CP22B. |
| Optional – Notification of commencement | e-CP22 | It is introduced as a replacement for the manual submission of Form CP22. |
Tax obligation for the taxpayers
| Tax Obligation | e-Services | Description |
| Registration of Tax File Identification Number (TIN) | e-Daftar | The taxpayer can use e-Daftar for online registration of their TIN. |
| Submission of return forms | e-Filing (e-Form & e- Acknowledge Receipt) | The functions are as below: 1. Online submission of Income Tax Return Form (ITRF) 2. Download and print ITRF confirmation |
| TAeF | It is established exclusively for tax agents to electronically accomplish and submit ITRF and tax estimation forms on behalf of taxpayers. | |
| MITRS | A platform for audited taxpayers to submit necessary documents during the audit process based on the request letter issued by HASiL. | |
| Application | e-Residence | Taxpayers can use e-Residence to apply for a Certificate of Residency to confirm their tax residency status in Malaysia. |
| Optional e-Services | e-Application for Amended BE | It can be utilised for situations where an amendment application is necessary due to overstated income or understated the allowable exemption/ relief amounts during the tax filing submission period under Section 131 of the Income Tax Act, 1967 (i.e 1 March to 30 April). |
Tax Payments
Furthermore, the MIRB strongly recommends the employers and taxpayers to utilise any of the approved online payment methods available for secure, systematic, and quick transactions which are as follows:
| e- Services | Description |
| e-Billing | e-Billing allows the taxpayers to verify or create Bill Numbers before making payments for all tax types except MTD and stamp duty. |
| ByrHASiL | ByrHASIL facilitates the employers and taxpayers in making online payments through banks affiliated with the FPX online system. |
| e-TT | e-TT streamlines domestic and international tax payments through TT, EFT, and IBG methods, requiring taxpayers to generate a Virtual Account (VA) Number for payment identification. |
How we can help
It is anticipated that with the eventual full integration of e-Services, the conventional practice of manually completing and submitting hard-copy tax documents to the MIRB will be progressively eliminated as MIRB continuously introduces new e-Services along the way. As such, we can support employers and employees in familiarising themselves with the appropriate procedures and safeguards in utilising e-Services to accomplish and submit relevant tax documents for each respective taxation matter.
Contact us
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Hilda Liow
Partner
Lim Phing Phing
Partner
Wee Lay Har
Director
Huang I-Hsiang
Senior Manager
Further information on Vialto Partners can be found on our website: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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