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Introduction
In Malaysia, the Tax Identification Number (TIN) is crucial for complying with tax laws, e-invoicing and ensuring smooth business operations. Read on to find out what is TIN in Malaysia, its format and the procedure to obtain TIN for individuals and companies.
What is TIN in Malaysia?
In Malaysia, the Tax Identification Number (TIN), also known as the Income Tax Number, is a unique ID given to individuals and businesses registered with the Inland Revenue Board of Malaysia (IRBM). The TIN is made up of a special code and a series of numbers. It's essential for tax purposes, helping the IRBM keep track of taxpayers and their obligations.
The uses of Tax Identification Number
In Malaysia, the Tax Identification Number (TIN) is essential and serves many purposes:
Unique Identification: Each TIN is unique to every individual and business. It's used to identify taxpayers for government grants, subsidies, and international financial accounts.
Business Registration: A TIN is required to obtain various licenses and permits to operate in Malaysia.
Tax Compliance and Reporting: TIN is crucial for complying with direct taxes. It tracks payments and helps file tax returns. When filing tax returns, deductions and tax reliefs are available, and TIN is used to access these and other tax benefits.
Tax Treaties and Agreements: The Income Tax Number helps determine taxpayers' residency status and ensures they receive benefits and exemptions under bilateral or multilateral tax treaties.
International Tax Cooperation: TIN facilitates communication and information exchange between tax authorities of different countries, aiding in the fight against tax evasion and avoidance.
Automatic Exchange of Information: As required by international agreements such as the Common Reporting Standard (CRS), TINs are key for identifying taxpayers' financial accounts held abroad.
Who needs a Tax Identification Number (TIN)?
Anyone who falls into the following categories needs a Tax Identification Number (TIN) in Malaysia:
- Employed Individuals: If you're employed and have Monthly Tax Deductions, you need a TIN.
- Taxable Individuals: Anyone who is assessable and chargeable to tax.
- Return Filers: If you're required to file a tax return, you must have a TIN.
- Businesses and Entities: This includes companies, businesses, trusts, or any other entity conducting business in Malaysia.
How to register for TIN?
Getting a Tax Identification Number (TIN), also known as the Income Tax Number, in Malaysia is straightforward. Here’s how you can do it:
Automatic Registration
Some people and businesses are automatically registered for a TIN without needing to apply:
- Monthly Tax Deduction (MTD): If you're an employee and your employer makes monthly tax deductions, you'll automatically get a TIN.
- New Companies: Newly incorporated companies that register online with the Companies Commission of Malaysia (SSM) through the MyCoID Portal receive a TIN.
- Other Tax Authorities: Registering with other tax authorities can also result in automatic TIN registration.
Online Registration (e-Daftar)
If you're not automatically registered, you can get your TIN online through the e-Daftar system provided by the Inland Revenue Board of Malaysia (IRBM). Here’s how:
- Access the Portal: Go to MyTax and choose e-Daftar.
- Provide Details: Choose your type of taxpayer, unique reference number (like your passport number or company registration number), our registered phone number or email and security phrase.
- Search: Click on search. If your details are found, you can proceed with registration. If you already have a TIN, it will show up here.
- Complete Registration: Fill in the necessary details and submit the required documents.
- Finish Up: Complete the registration process.
Manual Registration at IRBM Branches
You can also register manually by visiting the nearest IRBM branch. Here’s what you need to do:
- Get the Form: Obtain the registration form from the IRBM website or directly from the branches.
- Submit Documents: For specific categories of taxpayers (like non-resident individuals, companies, partnerships, etc.), you’ll need to submit identification documents, business registration certificates (if applicable), and other relevant paperwork as outlined by the IRBM.
- Submit and Verify: Submit the form and documents to the branch. Once verified, you'll be issued a TIN.
Where to find TIN?
Finding your Tax Identification Number (TIN), also known as the Income Tax Number (ITN), is quite easy in Malaysia. Here are some ways to locate it:
- Individual Income Tax Return: Check the front page of your individual income tax return. Your TIN should be listed there.
- MyTax Portal: For companies and businesses, head to the MyTax Portal. Select the "e-Daftar" menu and enter details like your company incorporation number or business registration number to find your TIN.
- NRIC Number: You can use your Malaysian National Registration Identity Card Number (NRIC) as a functional equivalent of the TIN.
- HASiL Live Chat: Get in touch with HASiL through their live chat service for assistance.
- HASiL Care Line: Call the HASiL Care Line at +603-8911 1000 (or +603-8911 1100 for overseas callers) for help.
- Customer Feedback Form: Use the Customer Feedback Form available on HASiL's Official Portal.
- Visit HASiL Office: If you prefer face-to-face assistance, visit the nearest HASiL office.
Examples of TIN Code
To help you fill in correctly, kindly note that TIN consists of a combination of code and numbers.
Example Code:
- For Individual: IG115002000 / IG4040080091 / IG56003500070
- For Non-Individual: C20880050010 / D4800990020 / E91005500060 / F10234567090
Kindly refer to this table of various categories under non-individual for their respective TIN Code.
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