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 number for that relevant taxpayer.
Does a retired individual need to obtain an income tax number and submit an income tax return?
1. Yes, if you have chargeable income need to report such rental income, interest income etc.
2. Yes, if you are selling properties and required to file the CKHT forms.
Yes, if you need to transfer your property to your spouse or children.
So, how do obtain the TIN?
Income tax number can be obtained through the following registration methods,
a) Via online through e-Daftar at the following link. https://mytax.hasil.gov.my or
b) Submit the registration form to the nearest HASiL Branch.
How to check the income tax number that HASiL has registered?
Checking for registration for Income Tax Number can be done through:
a) Via online through MyTax at the following link, https://mytax.hasil.giv.my
b) HASiL live chat
c) Hasil care line at 03-8911 1000 / 03-8911 1100
d) Customer Feedback Forms at HASiL’s Official Portal or
e) Visit nearest HASiL Branch.
Login to www.hasil.gov.my, scroll down to find the quick link displayed above.
Select TIN and enter your New IC number and email address and telephone number you have register with IRB.
What if the taxpayer who already obtain an income tax number, do they still need to submit an income tax return form?
Yes, taxpayers as specified under sections 77 and 77A of the ITA 1967 are required to submit tax return forms.
What about individuals with non-taxable income need to obtain an income tax number and submit an income tax return form?
Yes, citizen who are 18 years old or above, will receive an income tax number through an application made or provide by HASiL. Forms for income tax return submission must be submitted by the individuals listed in Section 77 of the ITA 1967.
So, if you have not obtained TIN yet, these simple steps will help you obtain your TIN.
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