Special Program for Voluntary Disclosure
Introduction
This Special Program is part of the government's efforts in tax reformation. It is to encourage taxpayers to make voluntary disclosure in reporting their income to increase tax collection for the country's development. This voluntary disclosure can be made at the nearest Inland Revenue Board of Malaysia (IRBM) office commencing from 3rd November 2018 until 30th June 2019.
Voluntary disclosure includes:
1. Taxpayers who are not registered with the IRBM.
New taxpayers have to firstly register for an income tax number.
The Income Tax Return Form (ITRF) / Petroleum Return Form (PRF) / Real Property Gains Tax Return Form (RPGTRF) must be submitted within the Special Program period either via e-Filing / e-Lodgement or manually.
With effect from year of assessment 2014, the ITRF of a company must be submitted by way of e-Filing.
2. Taxpayers who are registered with IRBM but have not submitted the ITRF /
PRF / RPGTRF for any year of assessment.
The ITRF / PRF / RPGTRF must be submitted within the Special Program period either via e-Filing / e-Lodgement or manually.
With effect from year of assessment 2014, the ITRF of a company must be submitted by way of e-Filing.
3. Taxpayers who have submitted the ITRF / PRF / RPGTRF but have not reported
the correct information of the income / gains on disposal of asset(s) for any
year of assessment.
Taxpayers are required to submit a written declaration within the Special Program period either via letter or e-mail of the income / gains on disposal of assets not previously declared.
4. Persons who fail to stamp executed instruments after six (6) months from the
stamping period.
Instruments not stamped after six (6) months from the stamping period (30 days from the date the instrument is executed) are to be submitted online or manually for stamping within the Special Program period
Implementation
The following information is regarding the categories of taxpayers and rate of penalties based on period of voluntary disclosure and payment to be made:
For further information on this Special Program, please contact:
The nearest IRBM office
E-mail : pengakuansukarela@hasil.gov.my
HASiL Care Line at 1-800-88-5436 or 603-7713 6666 (Overseas)
