Employer Information

In Malaysia, business or company which has employees shall register employer tax file. Application to register an income tax reference number can be made at the nearest branch to your correspondence address or at any Income Tax Offices of your convenience without reference to your correspondence address.

Application to register can also be made through online.

Sole Proprietor and Partnership
Forward the following documents together with the application form to register an income tax reference number (E-number):- 1. A copy of identification card/passport of the applicants/ partners 2. A copy (1) latest audited account (if available) 3. A copy (1) Form D - Certificate of Registration from CCM 4. A copy (1) Form A - Business Information from Companies Commission of Malaysia (CCM) or; 5. A copy (1) a letter from Bar Council [if relevant] or; 6. A copy (1) Form 12 under Medical Act 1971 [if relevant] or; 7. A copy (1) Form Q or Form K from The Board of Valuers` Appraisers and Estate Agents Malaysia [if relevant] or; 8. A copy (1) an acknowledgement letter from Malaysia Institute of Accountants (MIA) [if relevant] and 9. A copy (1) appointment letter as a tax agent if the registration is done by a tax agent. Application form to register an income tax reference number can be obtained from the nearest Income Tax Offices.

Sole Proprietor and Partnership

Forward the following documents together with the application form to register an income tax reference number (E-number):-

1. A copy of identification card/passport of the applicants/ partners
2. A copy (1) latest audited account (if available)
3. A copy (1) Form D - Certificate of Registration from CCM
4. A copy (1) Form A - Business Information from Companies Commission of Malaysia (CCM) or;
5. A copy (1) a letter from Bar Council [if relevant] or;
6. A copy (1) Form 12 under Medical Act 1971 [if relevant] or;
7. A copy (1) Form Q or Form K from The Board of Valuers` Appraisers and Estate Agents Malaysia [if relevant] or;
8. A copy (1) an acknowledgement letter from Malaysia Institute of Accountants (MIA) [if relevant] and
9. A copy (1) appointment letter as a tax agent if the registration is done by a tax agent.

Application form to register an income tax reference number can be obtained from the nearest Income Tax Offices.

Company
Forward the following documents together with the application form to register an income tax reference number (E-Number):- 1. A Copy (1) Memorandum and Articles of Association 2. Two copies (2) Form 9 - Certificate of Registration from Companies Commission of Malaysia (CCM) 3. Two copies (2) Form 13 - Change of company name (if relevant) 4. Two copies(2) Form 49 - Name and the address of the directors 5. Two copies (2) Form 24 - List of the shareholders All the documents must be certified by the company secretary. Application form to register an income tax reference number can be obtained from the nearest Income Tax Offices.

Company

Forward the following documents together with the application form to register an income tax reference number (E-Number):-

1. A Copy (1) Memorandum and Articles of Association
2. Two copies (2) Form 9 - Certificate of Registration from Companies Commission of Malaysia (CCM)
3. Two copies (2) Form 13 - Change of company name (if relevant)
4. Two copies(2) Form 49 - Name and the address of the directors
5. Two copies (2) Form 24 - List of the shareholders

All the documents must be certified by the company secretary.

Application form to register an income tax reference number can be obtained from the nearest Income Tax Offices.

After Registration

After the employer tax reference number has been registered, the employer is required to determine MTD calculation is accordance with Income Tax (Deduction From Remuneration) Rules 1994 (MTD Rules) according to Explanatory Notes gazette by IRBM.

Employer shall pay to the Director General, not later than the tenth day of every calendar month; the total amount of tax deducted or should have been deducted by him from the remuneration of employees during the preceding calendar month.

Every employer shall, for each year, prepare and render to his employee a statement of remuneration of that employee C.P.8A (EA) and C.P.8C (EC) form on or before the last day of February in the year immediately following the first-mentioned year in order for each employee to fill and submit return form in accordance to subsection 83(1A), Income Tax Act 1967(Act).

Every employer shall, for each year, furnish to the Director General a return in the prescribed form (E form) not later than 31 March in the year immediately following the first-mentioned year in accordance to subsection 83(1), Act.

Information on Taxes in Malaysia