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Personal income tax in Malaysia, or individual income tax in Malaysia is levied on the salaries, wages, dividends, interest, and other types of income that an individual earns during a year. Most Malaysian citizens and permanent residents (a person who stays for more than 182 days in Malaysia in a calendar year) need to file a tax return. Starting from 1st March of every year, employees/taxpayers can start submitting their income tax return forms through the e-Filing system. Every taxpayer is benefitted in some way or the other by the tax they pay. There are also a few personal benefits that taxpayers enjoy for paying taxes and filing their income tax diligently. Claim tax refunds – Government requires taxpayers to fill their e-Filing to eligible for tax refunds. As most taxpayers are on Monthly Tax Deduction (MTD/PCB), where a percentage of their salary is deducted by their employer for income tax, there is high chance that you overpay your taxes, especially if you are eligible to claim tax relief. Loan approvals – Many of these loans are approved only if the taxpayers have filed their tax return on time and have paid the taxes on time. Once you’ve submitted your filing for the year, keep a copy of it should you need to present it for your loan application. Contribute to the growth of the company – Government encourages taxpayers to pay their taxes on time, as it ensures the growth of country. The growth of country lead to better jobs and better life for all. Enjoy tax relief – There are personal reliefs that every taxpayer in Malaysia can deduct once their income reaches the chargeable income level. In addition, there are other reliefs that you can deduct from your chargeable income if you had spent money in that category for the year. These are some of the benefits of filing tax. It is our responsibility to pay income tax every year in an effort to help the country and those who are less able.    

税务退款 什么是税务退款？ 税务退款是对纳税人支付给国内税务局 (LHDN) 的超额款项的补偿（例如：PCB、CP500 和 CP38）。 税务退款期限是多久？ 提交电子呈报后 30 个工作日内 提交柜台呈报后90个工作日内 然而，该程序取决于 所得税表格中提供的信息以及提交的支持文件（如果需要审查）。 还没有收到您的退税款,该怎么办？ 如果在上述期限后未处理或记入退款，请联系您所属的 LHDN 分行。 如果我在截止日期前提交了所得税申报表并符合申请退税的资格，我是否需要额外提交税务退款申请？ 不需要，因为退款将在通过电子呈报提交后 30 个工作日内处理，如果通过柜台提交，则将在 90 个工作日内处理。

Tax refund What is tax refund? A tax refund is a reimbursement of excess monies paid to the Inland Revenue Board (LHDN) by a taxpayer (Eg: PCB, CP500 and CP38). What is the duration to get tax refund? Within 30 working days after e-Filing submission Within 90 working days after manual submission The procedure however is subject to information given in income tax form as well as the submission of supporting documents if required for review. Have not received your Tax Refund? In cases where refund has not been processed or credited after the above-mentioned period, kindly contact IRBM branch that handles your tax file. Do I need to submit a refund application If I have submitted the income tax return form before the deadline and eligible to claim a refund? No, as the refund will be processed within 30 working days after the submission via e-Filing or 90 working days if submission via manual or hand delivery.

什么是减税？ 税收减免是政府在帮助个人和企业减轻税收负担计划或政策 。   2. 雇员公积金（EPF）自愿付款的税收减免是什么 ？ 强制与不强制付款的会员将有资格获得高达RM4,000的税务减免 自愿缴款或自愿超额或两者兼有的公务员将可享有高达RM7,000的税务减免。 （从 2023 课税年开始生效）   3. 可以申请总所得税减免（适用于公务员，从 2023 课税年开始生效）: 对批准计划的强制性供款或对 EPF 的自愿性付款（不包括私人退休计划）或任何成文法下的供款   税务减免 – 高达 RM 4000   人寿保险费或回教保险供款或对 EPF 的任何额外自愿供款或两者兼而有之   税务减免 – 高达 RM 3000

What is tax relief? Tax relief refers to any government program or policy designed to help individuals and businesses reduce their tax burdens or resolve their tax-related debts.   What is tax relief on voluntarily contribution of Employee Provident Fund (EPF)? A member who contributes compulsorily and not compulsorily will be eligible for tax relief up to RM4,000 Civil servant who voluntary contributions or voluntary excess or both will be able to enjoy tax relief of up to RM7,000. (according to BUDGET 2023)   III. Total income tax relief can be claimed (applicable to civil servants under pension scheme and effective starting for YA 2023) Mandatory contribution to approved schemes or voluntary contribution to EPF (not including private retirement scheme) or contribution under any written law   TAX RELIEF – UP TO RM 4000   Life insurance premium or takaful contribution or any additional voluntary contribution to EPF or both   TAX RELIEF – UP TO RM 3000 

什么是CP204 和CP204A? CP204 是用于提交下一个财政年度的估计应纳税额的表格。公司 (Sdn Bhd) 和有限责任合伙人 (LLP) 必须通过电子归档提交 CP204 表格。 CP204 的调整表格称为 CP204A 表格。本表用于修改或修改CP204申报的预计应纳税额。 什麽时候需要提交 CP204 和CP204A？ CP204 必须在财政年开始前 30 天提交。 公司需要提交CP204A表格以修改税收估算金额。税务估计修正期为财政年的第 6 个月和第 9 个月。例如：公司财政年度结束于2021年11月，您应在2022年5月或2022年8月提交CP204A。 不提交CP204 會發生什麼？ 未能提交 CP204 的纳税人将被罚款 RM 200 – RM 2000 或面临不超过 6 个月的监禁，或两者兼施。 延遲支付CP204 會發生什麼？ 迟交 CP204 的纳税人将对其未缴税款余额处以 10% 的罚款。 低估CP204會發生什麼？ 纳税额超出预估30%以上的，按差额加收10%的罚款。