In line with the transformation of the tax service system towards digitization, the Inland Revenue Board (LHDN) has announced that, starting September 1, 2023, it will gradually mandate the use of electronic services (e-Services). This means that, in order to provide better services for taxpayers, tax affairs will become more digitalized and
convenient.
The aim is to enhance the tax service system through digitalization and technological transformation. In various stages, HASiL will require taxpayers to utilize the online tax services provided by the MyTax website service platform. With this
reform, the framework for delivering digital tax services will be strengthened, enabling taxpayers to handle tax affairs easily and efficiently.
The government has expressed its intention to improve the quality of online services, and this program
represents a significant step in that direction. The current service model will gradually transition to a comprehensive online service, encompassing tax application, submission, payment, amendment, and even data inquiry. All these services will be available online. This comprehensive online end-to-end (E2E) service is expected to be fully implemented by 1st January 2024, providing taxpayers with a more convenient experience.
The following is the information of the list of e-Services that are mandatory to be used in stages starting 1st September 2023:
Registration of Tax Identification Number (TIN)
1. E-Daftar: Online application for verification and registration TIN.
Application of PIN No. （Register of MyTax first-time login account）
1. e-KYC: Allows new taxpayers to apply for a digital certificate through the MyTax mobile application. Taxpayers must verify their identity online by matching the photo on the MyKad / passport with the taxpayer's selfie.
2. e-CP55D: Allows taxpayers to apply
for a digital certificate through a desktop or laptop computer via the MyTax web portal.
Updating Information
1. e-Kemaskini Individual: Individual taxpayers can update personal information through myTax official website (mytax.hasil.gov.my).
2. e-Kemaskini Company: Business taxpayers can update their company profile and general information through the myTax official website (mytax.hasil.gov.my).
Advance Payment
1. e-PCB: Provided for employers without a computerized payroll system to perform calculations, submissions, payments, and
verification of monthly tax withholding (MTD).
2. e-CP39: Provided for employers without a computerized payroll system to calculate, submit and pay employees MTD online (only the mandatory deduction is taken into account).
3. e-Data PCB: Application that allows employers with a computerized payroll system to submit their employees' MTD data in txt file format (generated by the
payroll system) and pay MTD online.
4. e-Anggaran: Application that allows taxpayer under the categories of companies, trust body, co-operative society and Limited Liability Partnerships (PLT) to submit the tax estimation (CP204) and amendment of tax estimation (CP204A) online.
Submission of Return Forms, Taxation
Documents &
Stamp Duty
1. e-Filing (e-Form & e-Acknowledge Receipt): This application allows taxpayers to complete and submit the Income Tax Return Form (ITRF) online. Taxpayers can check, download, and print the ITRF confirmation that was
submitted online.
2. e-Data Praisi /e-CP8D: This application allows employers to pre-filled their employees' remuneration information into electronic form and submit online.
3. TAeF: This application is provided for tax agents to complete and submit the ITRFs and tax estimation form online on behalf of the taxpayers.
4. MITRS: Online application for taxpayers under audit/ investigation to submit Tax Working Sheets, financial statements and other supporting documents required during the audit/ investigation process.
5. STAMPS: This application is an online stamping system developed for the purpose of online assessment and stamp duty payment. The Certificate / Stamp Receipt printed from this application needs
to be attached to the instrument as a proof that stamp duty has been paid/ exempted.
Application & Appeal
1. e-BNT C (e-BNT Syarikat): Application for company taxpayers to fill and submit the Amended Return Form (ARF) online.
2. e-Residence: This application is provided to allow taxpayers to apply for a Residence Status Certificate (STM) online to confirm that the taxpayer is a resident of Malaysia. The purpose of STM application is to avoid double taxation on the same income and claim other benefits of the Double Taxation Avoidance Agreement (DTA).
3. e-SPC (Individual): Provided for employers to apply for a Tax
Clearance Letter (SPC) online.
4. e-SPC (Company, Limited Liability Partnerships, and Labuan Entity): The application provided for a company, Limited Liability Partnership and Labuan Entity which is under liquidation process to apply for a Tax Clearance Letter (SPC) online.
