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TIN: Tax Identification Number

Updated: Nov 1, 2022

Taxation Techie Series 6

Have you heard about the TIN in TAX?

We Malaysian Loves our Air Tin!

Whether is it Coke, Pepsi or even Milo Tin.

It certainly not. It is a Taxpayer Identification Number also known as TIN. TIN is an income tax number recorded by the Inland Revenue Board of Malaysia (IRBM). According to the announcement from the IRBM, the TIN was officially implemented sated from 1st January 2022. Whether buying a car or a property in the name of an individual or a company, must have a TIN.

Starting from 2023, individual citizens and permanent residents of age 18 and above will be allocated a TIN automatically. It is mandatory to use TIN for all stamping of documents.

The initiative was taken to ensure no taxpayers fail to fulfill their tax obligations, while providing justice to those have long been responsible for paying their taxes.

For the CRS, in the absence of an ITN or if an account holder fails to supply the financial institution with the ITN for whatever reason, the Malaysian National Registration Identity Card Number (NRIC) would serve as a functional equivalent regarding the individuals. The IRBM uses the NRIC Number, a distinctive 12-digit number given to the Malaysian citizens and permanent residents to identify its taxpayer.

Do all categories of taxpayers need to have income tax number?

Yes, any taxpayer who fits into one of the following groups is required to have Income Tax Number:

1. A taxpayer who is assessed and liable for tax. or

2. A taxpayer who is required to file a return.

An individual or a person as define by Section 2 of the Income Tax Act 1967 (ITA 1967) is referred to as a taxpayer. A company, a body of person, a limited liability partnership and a corporation sole are all considered as ‘person.’

Do taxpayers who already have an income tax number need to obtain a TIN?

No, any taxpayer who has been assigned an ITN before or on 1st January 2022 is deemed to be the tax identification n