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e-Services Malaysia: Online Government Services implemented by IRBM

Updated on: Jun 13th, 2024

23 min read

The Malaysian government is modernising and digitising tax services through various digital initiatives to enhance taxpayers' service and experience. As part of this effort, the Inland Revenue Board of Malaysia (IRBM) mandated the use of electronic services (e-Services) starting on September 1, 2023.

These e-Services have become fully mandatory from January 1, 2024. However, there are some exemptions, and optional services as well. This blog will discuss what e-services are, the mandatory and optional e-services, and their benefits.

What is e-Services in Malaysia?

In Malaysia, "e-Services" refers to a suite of online services provided by various government agencies to facilitate the public's interaction with government functions and administrative tasks. These services aim to enhance efficiency, convenience, and accessibility by allowing users to perform various tasks online rather than visiting government offices in person.

List of e-services in Malaysia

As prescribed by the Inland Revenue Board of Malaysia (IRBM), there are two types of e-services:

Mandatory e-Services (with exceptions)
Optional e-Services (encouraged for use)

Mandatory e-Services

The following e-services must be used online by the relevant persons or entities. Manual opting for these e-services is completely forbidden.

e-Service	Portal	Description	Exemptions
Registration of Tax Identification Number (TIN)	e-Daftar	Online application for verification and registration of Tax Identification Numbers (TIN) for various entities.	Manual TIN registration for Labuan Entity (LE), Petroleum (PITA), Deceased Person's Estate (TP), Non-Resident Public Entertainer (FA), Non-Resident Recipient for Withholding Tax Payment Purposes.
Application of PIN No.	e-KYC	Digital identity verification for new taxpayers to apply for a digital certificate through the MyTax mobile app.	None
Application of PIN No.	e-CP55D	Digital certificate application through the MyTax web portal on desktop/laptop computers.	None
Updating Information	e-Kemaskini (Individual Profile)	Online update of individual taxpayer profiles.	Updates to names and ID numbers via Customer Feedback Form; manual updates for other categories using CP600B Form.
Updating Information	e-Kemaskini (Company Profile)	Online update of business taxpayer profiles and general information.	None
Advance Payment	e-PCB	For employers without a computerized payroll system to calculate, submit, and pay monthly tax withholding (MTD).	None
	e-CP39	For employers to calculate, submit, and pay employees' MTD online, replacing the manual CP39 form.	None
	e-Data PCB	Allows employers with a computerized payroll system to submit MTD data in text file format and pay MTD online.	None
	e-Anggaran	For companies, trust bodies, co-operative societies, and LLPs to submit and amend tax estimations online.	None
	e-CKHT 502	Enables online filing for payments under Section 21B of the Real Property Gains Tax Act 1976.	None
Submission of Return Forms, Taxation Documents & Instruments	e-Filing	Allows taxpayers to complete and submit Income Tax Return Forms (ITRF) online and obtain confirmation receipts.	Exceptions for ITRFs not yet or no longer provided via e-Filing.
	e-Data Praisi / e-CP8D	Employers submit employees' remuneration information online.	None
	TAeF	Allows tax agents to submit ITRFs and tax estimation forms online on behalf of taxpayers.	None
	MITRS	Online submission of tax working sheets, financial statements, and supporting documents during audits/investigations.	Submission of audit/investigation documents for specific categories (e.g., BE, E, PT, TA, TC, TN, TR, LE, PITA, TP, CP600FA) must use HASiL OneDrive.
	STAMPS	Online system for stamp duty assessment and payment.	Manual stamping for individuals under 18.
Application & Appeal	e-BNT Syarikat	Online submission of Amended Return Forms (ARF) for companies.	Manual ARF submission for taxpayers other than companies.
	e-Residence	Apply for a Residence Status Certificate (STM) online to confirm Malaysian residency for tax purposes.	STM applications for partnerships must be submitted under the partner's name.
	e-SPC (Individual)	Online application for Tax Clearance Letters (SPC) for private and public sector employees.	Amendments, additions, or cancellations must be submitted to the LHDNM office or via email if the original SPC application was submitted online.
	e-SPC (Company and LLP)	Online application for SPC for companies and LLPs undergoing liquidation.	Manual SPC submission permitted if submitted by a tax agent.

Optional e-Services

These e-services are not mandatory but are encouraged for efficient and secure transactions:

e-Service	Portal	Description	Exemptions
Tax Payment	e-Billing	Generates Bill Numbers for various tax payments.	Not applicable for MTD and stamp duty payment.
	ByrHASiL	Allows taxpayers to make tax payments through FPX member banks using Bill Numbers.	None
	e-TT	For tax payments via TT, EFT, and IBG, generating a Virtual Account Number for payment identification.	None
	e-WHT	Online completion of Withholding Tax Payment Forms.	None
	e-107D	Allows online completion of the Section 107D Payment Form and attachment uploads.	None
Other e-Services	e-CKHT (RPGT Form 1A, 1B, 2A, 3)	Online submission of Real Property Gain Tax Return Forms.	None
	e-Application for Amended BE	Allows individual taxpayers to amend their tax returns under Section 131 of ITA 1967.	None
	e-CP22	Employers submit new employee notification forms online.	None

Benefits of e-Services in Malaysia

24/7 Availability: e-Services are available online around the clock.
Remote Access: Taxpayers can manage their tax affairs from anywhere with an internet connection.
Quick Processing: Online submissions and transactions are processed faster compared to manual methods.
Instant Updates: Real-time updates and notifications keep taxpayers informed about the status of their submissions.
Lower Administrative Costs: Reduced paperwork and administrative expenses benefit both taxpayers and the Inland Revenue Board of Malaysia (IRBM).
Verification Processes: Features like e-KYC (electronic Know Your Customer) enhance security.
Error Reduction: Automated systems minimise the risk of errors that are common in manual processing.
Consistent Record Keeping: Digital records are consistently maintained.
Paperless Transactions: e-Services promote paperless transactions, contributing to environmental sustainability.
Support and Assistance: Dedicated online support and helpdesks assist taxpayers.

Conclusion

e-Services are part of Malaysia's digitization initiative aimed at increasing speed and accessibility while reducing associated costs. Over time, the Malaysian government plans to include more services and potentially make all taxpayer-related services mandatory.

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