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2 Responsibility of Taxpayers
2 Responsibility of Taxpayers
Your Responsibility
Taxpayer Responsibilities
Every individual who is liable to tax is required to declare his income to IRBM. The taxpayer is responsible for:-
The taxpayer has to send or submit the ITRF that has been duly completed before 30th April every year to
the address below :-
Record Keeping
a. EA/EC Form
e. Medical receipts
f. Donation receipts
g. Zakat receipts
i. Marriage certificate
The calculation of the 7 year period begins from the end of the year in which the ITRF is filed.
http://www.hasil.gov.my/bt_printext.php?bt_kump=5&bt_skum=1&bt_posi=1&bt_unit=1&bt_sequ=1 1/2
4/6/2018 Lembaga Hasil Negeri Malaysia
Tax administration under SAS is based on the concept Pay, Self Assess and File
Pay : Monthly salary deductions are made for individuals having employment income, or through instalments
for individuals having business income.
File : The ITRF is submitted to the IRBM together with the payment for the balance of the income tax payable
to meet any shortfall in the monthly payments or a claim for repayment if there is an overpayment.
http://www.hasil.gov.my/bt_printext.php?bt_kump=5&bt_skum=1&bt_posi=1&bt_unit=1&bt_sequ=1 2/2