Responsibilities Of Individual

Responsibilities of Individual in Malaysia

1. Register as a taxpayer (present to LHDNM branches or via e-Daftar), if:-

• Individual receiving monthly net remuneration after EPF of RM3,141
• Married individual with non-working spouses receiving monthly net remuneration after EPF of RM4,001
• Individual who runs a business
• New employee who is subjected to Monthly Tax Deduction (MTD)
• Individual who is eligible for tax refund that has been deducted from dividend income
• Individual who is selling/ buying a property.

1. Update personal particulars via e-Kemaskini
   • Phone number
   • Address (mailing, home, business premise and email)
   • Name and bank account number (for refund purposes, if any)
2. Update particulars with employer
   • Complete Form TP1/ TP3 for MTD information
   • Send to employer
3. Update information on reliefs and rebates (e-Kemaskini)
   • Claims can be updated from time to time and will be prefilled in the Income Tax Return Form (e-Filing) for the relevant year of assessment

1. Check the records of tax transaction in e-Lejar
   • Make sure the amount deducted by employer is the exact amount remitted to LHDNM
   • Make sure the MTD payment and CP500 show the correct figure
   • Monitor the remaining tax balances payment/ tax overpaid
2. Check application status using the application number within 3 working days after submission of complete documents via e-Daftar

1. Comply with tax payment schedule
   • Employment: Monthly Tax Deduction (MTD)
   • Other than Employment: Installment Payment Notice (CP500)
2. Pay tax balance via ByrHASIL or appointed LHDNM agents

1. Income Tax Number
2. Name and Identification Card Number
3. Address
4. Year of Assessment
5. Installment Number
6. Payment Amount

1. Obtain the right tax information and advice
2. Provide ideas and comments
   ([email protected])
3. Appeal (within the period allowed together with complete documents)