How do I register an Individual income tax reference number?
- You can register manually at the nearest IRBM branch by bringing along a copy of your identification document, remuneration statement and business registration for business cases.
- You can register online through e-Daftar. Please visit http://edaftar.hasil.gov.my/
- below 18 years of age;
- if above 18 years of age, is in receipt of full time education or is under articleship or indenture in trade or profession;
- IRBM payment counter (Jalan Tuanku Abdul Halim, Kuala Lumpur, Kota Kinabalu, Sabah, & Kuching, Sarawak)
- Counter (CIMB Bank, Public Bank, Maybank, RHB, Bank, Affin Bank, Bank Rakyat & Pos Malaysia)
- ByrHasil. Please visit https://byrhasil.hasil.gov.my
- Internet banking (CIMB Bank, Public Bank, RHB Bank, Maybank, Hong Leong Bank & Pos Malaysia)
For cases where only Director’s Fees is paid monthly, the MTD is determined in the usual manner. Where a director is paid a monthly remuneration and he receives Director’s Fees in a lump sum, the MTD is calculated by using the Bonus Formula.
In instances where the director receives only Director’s Fees and paid in a lump sum, the relevant amount is divided by the number of months for which the payment relates. MTD is determined accordingly and then multiplied by the number of months.
- 30 working days from the date of submission if the submission is done within the due date through e-filing.
- 3 months from the date of submission if the submission is done manually, within the due date.