Type of Income Tax Return Form (ITRF) for Individual

Every individual in Malaysia, including resident or non-resident who is liable to tax is required to declare his income to Inland Revenue Board of Malaysia (IRBM) or Lembaga Hasil Dalam Negeri Malaysia (LDHN). Taxpayer is responsible to submit Income Tax Return Form (ITRF) and make income tax payment yearly prior to due date.

Depending on individual status & source of income, the taxpayer has to complete and submit proper type of form. Below is the guideline to select which type of form is applicable.

Status Description Applicable Form
Resident Resident who carry on business and other income B (e-B)
Resident who is knowledge worker or expert worker BT (e-BT)
Resident who is on employment and other income BE (e-BE)
Non-Resident Resident who carry on business, employment  and other income M (e-M)
Resident who is business, employment  and other Income (knowledge worker) MT (e-MT)