IRB Announcement Disruption of the Services for e-Daftar and Kalkulator PCB

Please be informed that the Inland Revenue Board (IRB) has announced that the services of the e-Daftar and Kalkulator PCB systems will be disrupted starting from 5.30pm on 3 February 2012 until further notice. IRB regrets any inconvenience caused.

Income Tax (Prescription of Activity Excluded From The Definition of “Manufacturing”) Rules 2012 [P.U. (A) 23/2012]

The above Rules specify the activities excluded from the definition of “manufacturing” under paragraph 9 of Schedule 7A, Income Tax Act, 1967.

The Rules are deemed to have effect from the year of assessment 2009.

Income Tax (Exemption) Order 2012 [P.U. (A) 22/2012]

This Order exempts the following from payment of income tax in respect of statutory income derived from a qualifying project:


a) a qualifying company (a Malaysian resident company incorporated under the Companies Act, 1965, and undertaking a qualifying project) which has not commenced its business or a new private healthcare facility business on the date an application is made to the Malaysian Industrial Development Authority (MIDA); or

b) a qualifying company which has not incurred any qualifying capital expenditure on expansion, modernization or refurbishment project on the date an application is made to MIDA; and

c) an application made by a qualifying company to MIDA on or after 1 January 2010 but not later than 31 December 2014.

The amount exempted is 100% of the qualifying capital expenditure which was incurred in the basis period for a year of assessment within a period of five years. The date of commencement of the period shall be determined by MIDA.

The order spells out the interpretation of, among other terms, “incurred”, “private healthcare facility”, “new private healthcare facility”, “qualifying project”, “qualifying capital expenditure”, and “expansion, modernization or refurbishment project”. It also spells out the circumstances for non-application of the order.

A separate account has to be maintained by the qualifying company for the income derived from the qualifying project.

This order is effective from 1 January 2010 until 31 December 2014.

Information on e-Filing for Form e-BE, e-B, e-M, e-P, e-C and e-R for Y/A 2010

Kindly be informed that the Inland Revenue Board (IRB) has informed the Institute that the e-filing system for Forms e-BE, e-B, e-M, e-P, e-C and e-R for Year of Assessment 2010 will be stopped from 30 January 2012 onwards. Taxpayers who have still not submitted their forms can do so manually. The Forms can be obtained at all IRB branch offices.

For further assistance, members may email their enquiries to IRB at e_filing@hasil.gov.my or contact them at 1-300-88-3010.






The e-Filing System for year of assessment 2011, for tax return forms e-BE, e-B, e-M, e-P and e-E, will be launched on 1 March 2012.

IRB Media Release – IRB Branch Offices (in Kedah, Kelantan & Terengganu) Will Be Closed on 22 January 2012

Please be informed that the Inland Revenue Board (IRB) branch offices in Kedah, Kelantan and Terengganu will not be operational on 22 January 2012 due to the Chinese New Year Festival Holiday. In connection with this, the BR1M Form counters in those states will also be closed. All IRB branches will recommence operations on 25 January 2012 onwards. However, the online services are available for taxpayers at www.hasil.gov.my.

You may view the IRB media release at http://www.hasil.gov.my/pdf/pdfam/LHDNMTidakBeroperasi.pdf

MOF Media Release – Status of Bantuan Rakyat 1 Malaysia [BR1M] Programme

Please be informed that the Ministry of Finance (MOF) has issued a media release on the status of the 1Malaysia RM500 Cash Assistance (BR1M) Programme.  The information from the Media Release is as follows:-

i)       The deadline for submission of the BR1M application form has been extended to 10 February 2012.  The forms can be submitted at Inland Revenue Board Branch Offices and at applicable government agencies.

ii)      All applicants will be notified by post of the decision regarding their BR1M application.  Unsuccessful applicants will receive a letter of rejection BK-03 [1/2011] from the authority.

iii)     Applicants can check the status of their application from 16 January 2012 onwards by calling the hotline at 1-800-222-500 or 1-300-88-3010, from 9a.m. to 5p.m. during working hours.

iv)     The payment (in the form of cash vouchers) begins on 15 January 2012 until 15 March 2012 (i.e. 2 months).

v)      The vouchers can be cashed at any branch of the Bank Simpanan Nasional, CIMB and Maybank throughout the country.  They are valid until 15 April 2012.

vi)     For the convenience of the people in rural areas, the Government has provided mobile counters of Bank Simpanan Nasional, CIMB and Maybank to cash the vouchers.

vii)    An appeal may be made in respect of any unsuccessful application, at the IRB branch offices or selected government agencies.  The Appeal Form [Borang Rayuan Bantuan Rakyat 1 Malaysia [BR1M], BK-07 [1/2011] can be downloaded from MOF.

Stamp Duty (Remission) Order 2012 [P.U. (A) 8/2012]

This order is on the remission of the amount of stamp duty chargeable (i.e. excess of RM50.00) under subitem 32(a) of the First Schedule to the Stamp Act 1949 on an instrument of deed of assignment executed between a contractor and subcontractor pursuant to Dasar Pengagihan Kerja kepada Kontraktor Bumiputera Kelas E and F and it is deemed to have come into operation on 1 May 2011.