The Companies are to file their tax returns to the Processing Centre (Pusat Pemprosesan) of the IRB within 7 months from the end of the accounting period. For example; for a company with financial year ended 31.12.2015, the deadline to file the tax return to the IRB would be by the 31.07.2016. With effect from Year of Assessment 2014, Companies are required to furnish their tax returns based on audited accounts and submit via electronic medium or by way of electronic transmission to the IRB.
The address of the Processing Centre is:
Lembaga Hasil Dalam Negeri
Level 7, No.3
Jalan 9/10, Seksyen 9
43650 Bandar Baru Bangi, Selangor
Tel: 03 – 8913 3800
The website’s address is www.hasil.gov.my
The website’s address is www.customs.gov.my
Members of the Institute as well as the public would be able to obtain the latest updates on matters concerning taxation via the Institute’s website under the ‘Professional Practices & Technical’ heading, i.e, circulars, articles and information relating tax matters. In addition, the latest updates can also be obtained from the relevant government authorities and bodies such as the Treasury (www.treasury.gov.my), IRB (www.hasil.gov.my), Royal Malaysian Customs (www.customs.gov.my), MITI (www.miti.gov.my), MIDA (www.mida.gov.my) and so forth.
The link is Professional Practices & Technical – Taxation – Circulars.
Members of the Institute as well as the public would be able to obtain tax return form from the IRB’s website under the heading of ‘Download’. However, please note that all taxpayers and individuals, are encouraged to file their tax returns via e-Filing.
Public ruling can be downloaded from the IRB’s website under the heading of ‘Internal Link – Public Ruling’.
There are certain qualifications recognised by the Ministry of Finance in order to apply for a tax agent licence under Section 153 of the Income Tax Act, 1967 with relevant years of tax experience.
The tax agent licence application and renewal can be done via online at http://smpc.treasury.gov.my/