Frequently Asked Questions about Special Program for Voluntary Disclosure (8) Tax Payment & Contact

TAX PAYMENT

1. When is the due date for payment of tax under this Special Program?

The due dates for the payment of tax for the Special Program on Voluntary Disclosure are as per below:

2. I have made voluntary disclosure Do I have to wait for the notice of assessment before paying the tax?

I have made voluntary disclosure Do I have to wait for the notice of assessment before paying the tax?

3. If tax is not paid within this Special Program for Voluntary Disclosure period, what are the actions that can be taken against me? // If I fail to make payment within the stipulated period, will legal action be taken against me?

For taxpayers that fail to settle the tax balance at the end of the stipulated period, a tax increase will be imposed according to the prevailing provisions of the law.

If tax arrears are still unpaid, legal action will be taken accordingly.

4. I have made voluntary disclosure on 20/02/2019 and tax payments as follows:

What are the actions that can be taken by the IRBM?

Full payment must be made before or on 01/04/2019. The IRBM may impose an increase in tax pursuant to section 103 of the ITA due to failure to settle the second payment within the stipulated period.

5. What are the payment codes necessary for payment at the IRBM counters or banks?

The payment codes necessary for making tax payment are:

084 – Individual instalment tax payment

086 – Company instalment tax payment

088 – Advance tax payment / Composite assessment instalment tax payment

090 – RPGT payment

095 – Income tax payment in bank (excluding instalment scheme)

161 – Petroleum tax payment

Individual instalment tax payment Company instalment tax payment Advance tax payment / Composite assessment instalment tax payment RPGT payment

Income tax payment in bank (excluding instalment scheme) Petroleum tax payment

For further information, please refer to the IRBM’s official website (www.hasil.gov.my).

CONTACT IRBM

6. Can voluntary disclosure be made at the Revenue Service Centre or UTC?

Taxpayers are allowed to make voluntary disclosure at any IRBM office including the Revenue Service Centre and UTC.

7. Can I seek advice from any IRBM officers before making any voluntary disclosure?

Yes, taxpayers may seek advice and guidance from IRBM officers in any branch before making voluntary disclosure.

8. Who can I contact should I have any queries regarding this Special Program for Voluntary Disclosure?

Taxpayers can contact:

(i) the nearest IRBM office;

(ii) IRBM Hasil Care Line:

- 1-800-88-5436

- 603-77136666 (Overseas) (iii) e-Mail : pengakuansukarela@hasil.gov.my