First-time tax: a step-by-step guide (register TIN → e-Filing)

Do I need to register for income tax?

Every individual who can be charged to tax is required to report all income to HASiL. (Source: HASiL Individual FAQ, Category AM.)

According to the HASiL FAQ, you need to register for a Tax Identification Number (TIN) if you:

• are a single individual receiving employment income exceeding RM34,001 per year (after EPF deductions);
• are a married individual with a non-working spouse receiving employment income exceeding RM46,001 per year;
• carry on a business (even if the business incurs a loss);
• are a new employee subject to Monthly Tax Deduction (PCB);
• have income that can be charged to tax; or
• buy/sell real property.

(Source: HASiL Individual FAQ, question 1.) This list is a guide; verify your status with HASiL.

Common misconception: "small salary, no need to file". This is not necessarily true — eligibility depends on your amount of chargeable income and personal circumstances, not just the size of your salary. Verify your status with HASiL.

Step 1: Register for a TIN (or check your status)

TIN (Tax Identification Number) is your tax reference number.

• For citizens and permanent residents aged 18 and above, TIN registration is automatic through data obtained from the National Registration Department.
• For individuals other than the above categories, TIN registration applications are made through the e-Daftar application on the MyTax portal (mytax.hasil.gov.my).

(Source: HASiL Individual FAQ, question 1.)

Form EA: what is it?

Employers give Form EA to employees once a year. This form summarises your employment income and the deductions made for that year. Form EA is one of the records to keep — for example, to complete your return form. (Source: HASiL Individual FAQ, question 9 — Form EA/EC is listed as an example of records.) If you do not receive Form EA, ask your employer — do not guess the figures.

Step 2: Choose the right form

• Form BE — for individuals who do not carry on a business (salary earners, pensioners, other income). (Source: HASiL FAQ Q11.)
• Form B — for individuals who carry on a business, including those who have a salary and also carry on a business. (Source: HASiL FAQ Q11.)
• Other forms exist for special situations (e.g. Form M for non-resident individuals, Form BT/MT for Knowledge Workers). (Source: HASiL FAQ Q11.)

For most first-time filers, the main choice is BE or B. If you are unsure, refer to the guide "Difference between Form BE and Form B" or check with HASiL.

Step 3: File via e-Filing on MyTax

1. Log in to the MyTax portal (mytax.hasil.gov.my).
2. Open the EzHasil service, then choose e-Filing.
3. Choose the e-Form (e.g. e-BE or e-B) and the relevant year of assessment.
4. Complete the form: report income, claim eligible reliefs/rebates, and calculate tax.
5. Submit the form. Filing is considered successful when the e-Form Receipt Acknowledgement display for the relevant year of assessment is shown. (Source: HASiL FAQ Q17; official HASiL slides — e-B submission procedure.)

Keep a copy of the acknowledgement and your supporting records.

Deadlines (annual pattern)

Pattern based on the Filing Period page and HASiL FAQ:

• Individuals not carrying on a business: before or on 30 April.
• Individuals carrying on a business: before or on 30 June.

(Source: HASiL FAQ Q12; Filing Period — HASiL.)

Online filing (e-Filing) deadlines are subject to HASiL's annual Return Form (BN) Filing Program. Specific dates for YA 2026 (2027 filing) — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. (the 2027 BN Filing Program has not been published by HASiL; do not publish YA 2026 deadlines before that).

Basic rights and responsibilities

• Keep records for at least 7 years (including Form EA, receipts and supporting documents). (Source: HASiL FAQ Q8–Q10.)
• File on time. Increases/penalties apply to late filing; details and amounts — this item still awaits official confirmation from HASiL — check again with HASiL before deciding.
• If you report wrongly, there are rules for amending forms (appeal letter + documents + recalculation; or an Amended Return Form if it involves under-reported income). (Source: HASiL FAQ Q18.)
• Tax payments can be made via ByrHASiL. (Source: HASiL FAQ Q45.)

Frequently Asked Questions (FAQ)

Q. I have just worked for a year. Do I need to register? A. It depends on your eligibility (see the registration list above). Refer to HASiL or check with your employer. The listed thresholds are from the HASiL FAQ — re-verify for your situation.

Q. What is a TIN and why do I need to register? A. A TIN is the Tax Identification Number — your tax reference number. For citizens/PRs aged 18 and above, it is registered automatically; otherwise, apply via e-Daftar on MyTax. (Source: HASiL FAQ Q1.)

Q. If my salary is already deducted with PCB by my employer, do I still need to file? A. PCB deduction is an early monthly tax payment. The obligation to file a return form depends on your eligibility. Verify with HASiL — this item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Q. What happens if I do not file at all? A. Late filing or failure to submit a return form is an offence and may be subject to penalties/tax increases under the Income Tax Act 1967. (Source: HASiL FAQ Q13.) Specific amounts — this item still awaits official confirmation from HASiL — check again with HASiL before deciding.