Frequently Asked Qquestions about Special Program for Voluntary Disclosure (5) Procedures




1. Can voluntary disclosure be made via telephone / whatsapp/ social media?


(1) Taxpayers who are not registered with the IRBM have to firstly register for an income tax reference number and thereafter submit the ITRF/ PRF/ RPGTRF for the relevant years of assessment.


(2) Taxpayers who are registered with but have not submitted the ITRF / PRF / RPGTRF are required to submit the the ITRF / PRF / RPGTRF for the relevant year of assessment.


(3) Taxpayers who have submitted the ITRF / PRF / RPGTRF but have not reported the correct income / profit on disposal of asset(s) for any year of assessment can make voluntary disclosure in writing or via e-mail.


2. I am not a registered taxpayer with the IRBM. How can I register to obtain an income tax reference number? What are the documents required for the registration?


Taxpayers may register for an income tax registration number:


(1) At all service counters (Headquarter / Branch/Revenue Service Centre/ Urban Transformation Centre (UTC)/ Information Processing Centre) - Taxpayers must furnish identification

documents and other relevant documents

(please refer to IRBM’s official website); or


(2) Online via e-Daftar

- For companies and individuals only.


3. Is there a specific form to be filled up when making voluntary disclosure?


There is no specific form to be filled up when making voluntary disclosure. Taxpayers must submit voluntary disclosure in the following manner:


(1) Taxpayers who are not registered with the IRBM have to firstly register for an income tax reference number and thereafter submit the ITRF/ PRF/ RPGTRF for the relevant years of assessment.


(2) Taxpayers who are registered with but have not submitted the ITRF / PRF / RPGTRF are required to submit the the ITRF / PRF / RPGTRF for the relevant year of assessment.


(3) Taxpayers who have submitted the ITRF / PRF / RPGTRF but have not reported the correct income / profit on disposal of asset(s) for any year of assessment can make voluntary disclosure in writing or via e-mail. The letter or e-mail shall state that the taxpayer makes a full declaration on the income/ gains on disposal of assets that has not been previously reported.


4. Can I make voluntary disclosure through an Amended Return Form?


No. Please refer to the answer for Question 2.


5. I have not filed in the ITRF/PRF/RPGTRF for years of assessment 2017 and preceding years of assessment but have submitted voluntary disclosure in writing or e-mail. Is it compulsory to submit the ITRF/PRF/RPGTRF?


Yes. The ITRF/PRF/RPGTRF must be submitted via the following manner:

  • ITRF: e-Filing / manual

  • PRF: manual

  • RPGTRF: e-Lodgement / manual

6. I would like to make a voluntary disclosure but I do not have a tax file. What should I do?


Taxpayers who are not registered with the IRBM have to register for an income tax number and must submit the ITRF/PRF/RPGTRF for the relevant year of assessment.


7. I have not registered my business with the Companies Commission of Malaysia (CCM). Can I report my income under this Special Program for Voluntary Disclosure?


Taxpayers can make voluntary disclosure as they fall under the category of taxpayers who are not registered with the IRBM.


8. If the audited report has yet to be prepared, can I make voluntary disclosure based on the Management Account?


Yes. The IRBM will accept in good faith all voluntary disclosures made during the Special Program for Voluntary Disclosure period. Further review will not be made on the reported information.


However, if after the Management Account is being audited and there is an additional tax, the taxpayers should report the difference to IRBM. The IRBM will raise additional assessment with penalties based on the penalty rate offered in accordance with the voluntary disclosure period that has been made.


9. Is it compulsory to furnish supporting documents together with the voluntary disclosure?


For taxpayers who have sumbitted the return forms, relevant documents (if any) can be furnished to support the voluntary disclosure.


10. I would like to make voluntary disclosure but documents relating to my business are in the possession of other enforcement agencies/ destroyed. How can I make voluntary disclosure?


Taxpayers may seek for advice and assistance from IRBM officers at the nearest branch.


IRBM will accept in good faith all voluntary disclosures made during the Special Program for Voluntary Disclosure period. Further review will not be made on the reported information .


11. If I / my company is not registered with the IRBM, what are the documents / information to be furnished when making voluntary disclosure?


For individuals / companies who are not registered with the IRBM, voluntary disclosure must be submitted through the ITRF / PRF /RPGTRF.


As such, individuals / companies must register for an income tax number. Taxpayers must then submit the completed ITRF / PRF / RPGTRF and sign declaration section.


Please refer to IRBM’s official website for furtherinformation regarding registration procedures.


12. Can I make voluntary disclosure even if I am not sure whether I am taxable or not?


Taxpayers can seek advice from the IRBM at any of our branches to determine whether they are taxable or otherwise.


If eligible to tax, the taxpayer must:


  • register for an income tax number;

  • declare income in ITRF/PRF/RPGT; and

  • furnish ITRF/PRF/RPGT to IRBM.


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