Taxpayers has an option to not submit tax return (i.e. Form BE or Form M) via e-filing or manually. If taxpayers elect Monthly Tax Deductions ("MTD") as a final tax, the taxpayers are not required to file a tax return.
MTD as a final tax has been enforced starting from year of assessment 2014. Criteria for qualification are as follows:
If an individual do not file any tax return for the year of assessment, this will imply that:
If you need further clarification or information, please contact us. Source: http://www.hasil.gov.my/bt_goindex.php? bt_kump=5&bt_skum=5&bt_posi=6&bt_unit=1&bt_sequ=1
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November 2020
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