Every year, all employees in Malaysia are obliged to file an income tax return, detailing their earnings. These returns must be submitted by April 30th of the following year. The Inland Revenue Board of Malaysia is the government agency in charge of taxation in Malaysia (IBRM). An employer or employee who fails to fill out the form may be fined by the Malaysian government.
The tax return form can be filled out online. Or you can appoint a payroll partner to complete it on your behalf. In order to do this, the worker's income tax number, the online system's PIN (if it is the first time paying tax in Malaysia), and a copy of the worker’s most recent salary statement (EA/EC) or latest salary slip.